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  • The Board shall be vested with the powers to enforce compliance of the provisions of the Statement by the Practice Units and others.
  • The powers and duties of the Board shall include:
    • To call for such information and / or records from Practice Units / Reviewers in such form and manner as may be decided by the Board from time to time.
    • To arrange for orientation and periodic training programmes for Reviewers and/ or Practice Units.
    • To conduct empanelment tests for empanelling the Peer Reviewers.
    • To prescribe the procedures to be followed in relation to Peer Review.
    • To register and/or remove the Peer Reviewers and maintain a panel of Reviewers.
    • To fix the ceiling on number of yearly reviews to be conducted by the Reviewer.
    • To fix the terms and conditions of appointment of the Reviewers.
    • To prescribe formats for maintenance of records by Peer Reviewers and to examine the same.
    • To Review the work performed by a Reviewer.
    • To collect information to determine the level of a Practice Unit as referred to in Para 11 of this Statement
    • To define the scope of selection of Practice Unit for Peer Review as the Board may deem fit.
    • To select and notify the Practice Unit for Peer Review to be conducted during the year.
    • To select three Reviewers and seek their acceptance for undertaking the Peer Review of the Practice Units. Further intimate their names to the Practice Unit and allow the Practice Unit to choose any one Reviewer therefrom within 30 days or such other period as may be decided by it from time to time
      Provided that, the Board shall, for reasons to be recorded in writing, appoint a Reviewer for the Practice Unit if: -
      • the Practice Unit does not select Reviewer within a period of 30 days or such other period as may be fixed, from the date of service of the intimation; or
      • the Reviewer selected by the Practice Unit does not give his confirmation within 30 days of being intimated by the Peer Review Board.
      • the Practice Unit on its own requests the Board to appoint a Reviewer.
    • To call for such information on regular intervals from UDIN Directorate as may be considered necessary .
    • To call for information from Practice Units to update data on Regular intervals for Level I and Level II entities for suo moto peer review action .
    • To prescribe a register to be maintained by the Practice Unit for assurance services rendered during the year .
    • On considering the report of a Reviewer:
      • issue such advisory to the Practice Unit as may be considered appropriate; or
      • order a “Follow On” Peer Review to be carried out; or
      • issue Peer Review Certificate in the format as the Board may decide.
    • To ensure that all the Practice Units comply with appropriate Audit Assurance Quality Index as may be defined by the Council at appropriate time.
    • To form such sub groups of the Board, as may be necessary to discharge its various functions.
  • Where deemed appropriate, after the conclusion of a cycle of Reviews or at the end of each such period as may be determined, the Board shall have powers to make a Special Report to the Council on:
    • the level of implementation and adherence to Technical, Professional and Ethical Standards amongst Practice Units
    • its suggestions for further improvement in quality of Peer Review
    • such other related matters and/or information it may be deemed fit.
  • Pursuant to a follow on review carried out in terms of Clause 8.2(r), if the report of the reviewer continues to be adverse then the deficiencies as reported shall be referred to a Sub Group of the Board. The Sub Group shall consider the nature and materiality of the deficiencies contained in the follow on review and give its findings to the Board within 30 days from the date the said matter was referred to it.
  • The Board shall consider the findings of the sub group on the nature and materiality of the deficiencies which the Board after due deliberations may either accept or reject for reasons to be recorded in writing. If the Board is of the opinion that the findings of the Sub Group have observations on material deficiencies in the Practice Unit then the Board shall revoke the Peer Review Certificate and refer the matter to the Council for considering whether the same may be referred to the Disciplinary Directorate for initiating disciplinary action.
  • The Board shall Review the Panel of Reviewers periodically.
  • The Board may perform such other functions or acts as may be incidental to, or, which it considers necessary or expedient for the performance of its functions, or exercise of its powers as delegated to it by the Council, including the formation of Sub-Committees and Regional Benches of the Board for specific tasks.

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