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Minimum number of samples to be selected for review

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The Peer Review Board revised that minimum sample requirement for various levels as under:

For Level I entities: 10 (Ten) samples-validity as per Statement of Peer Review

For Level II entities: 8 (Eight) samples-validity as per Statement of Peer Review

For Level III entities: 5 (Five) samples-validity as per Statement of Peer Review

For newly established firms (existence of firm between 1-3 years) :5 (Five) samples Three year validity certificate to be issued to said newly established firm , irrespective of levels defined in the Statement of Peer Review.

For newly established firms (less than 1 year): 3 (Three) samples. One year validity certificate to be issued to said newly established firms, irrespective of levels defined in the Statement of Peer Review. On completion of 1 year validity certificate, the firm can reapply suo moto for review of their firm and on review 1 year certificate is to be issued unless the existence of firm is 3 years or more and a certificate of full validity period can be issued on completion of review of 3 years.

     
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