An Independent CPA Who Conducts Audits of Entities That Receive

An independent CPA who conducts audits of entities that receive federal financial assistance has what responsibility related to a peer review?

A) Does not have to have one unless he/she belongs to the AICPA Private Companies Practice Section.
B) Must have one every year.
C) Must have one at least every two years.
D) Must have one at least every three years.