ARSD 20:75:07:10. Results of review -- Exit conference

A reviewer may issue a pass, pass with deficiency, or fail opinion as to whether the reports, work papers, if applicable, and quality control system, if applicable, reviewed comply with the standards and principles in §§ 20:75:05:05 and 20:75:05:06 based on the evidence the reviewer obtained in the review. The reviewer shall conduct an exit conference with representatives of the reviewed firm.