Coronavirus- ICAI extends validity of the Peer Review Certificate

Last updated: 31 March 2020


Sub: Extension of validity of Peer Review Certificate in the wake of COVID-19 spurt across the country

In the wake of COVID-19 spurt and nation-wide lockdown, the effective date of validity of Peer Review Certificate has been extended as hereunder:

A. In case of Practice Units already holding a valid Peer Review Certificate and the Peer Review Process thereof has been completed:

The effective date of validity of the Peer Review Certificate has expired during the period from April 1, 2019 till March 24, 2020 or is set to expire during the period of lockdown, is extended by one (1) year from the date of validity of the last issued certificate subject to the submission of the final clean report for the peer review period[ii] 2014-17 and later, within 30 days after the cease of lockdown by such units wherefrom the final clean report for the relevant peer review period was not received by the Board till 24.03.2020.

B. In case of Practice Units holding a valid Peer Review Certificate and peer review process thereof was initiated and ongoing, however, has stuck due to nation-wide lockdown declared in the wake of COVID-19 spurt:

In such cases if the validity of the last issued certificate expires before the completion of Peer Review process, the validity of such Certificate is extended by one (1) year from the date of validity of the last issued certificate.

For the said purpose, Peer Review will be deemed to be initiated if the same has been initiated by the Board and the Practice Unit has reverted along with online submission of its duly filled in declaration.

[i] Final Clean reports as clarified in the Announcement dated 21-09-2019 hosted at https://www.icai.org/post.html?post_id=15984 shall be :

• Final Clean report along with
• Annexure I,
• Annexure II (where applicable),
• Questionnaire,
• List of samples along with basis of selection and sample confirmation (as per advise given by the Board)
• In case preliminary Report is issued, Practice Unit submission and reviewer verification on
the same is to be submitted.

[ii] As defined under clause 3.3 of the Peer Review Statement 'Peer Review Period' means 3 years preceding the year in which the Practice Unit is selected or such other period or any period as may be prescribed by the Peer Review Board for conducting a Peer Review”.




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