1. Williams and Co., a member of SECPS, is to have a peer review. The peer review will be performed by
   1. employees and partners of Williams & Co. who are not associated with the particular audits being review.
   2. audit review staff of the Securities and Exchange Commission.
   3. audit review staff of the American Institute of Certified Public Accountants.
   4. employees of the Public Company Accounting Oversight Board.