2012 Peer Review Program Manual
Overview :
The Peer Review Manual is developed by the AICPA Peer Review Board and provides you with up-to-date standards, policies, procedures, checklists and programs to use when arranging, administering or carrying out a peer review. To keep it current, you will receive new or revised checklists and other materials due to
Published on April 30, 2012
Instructions to Firms Having A Quality Control Materials (QCM) Review
Checklist :
Download a pdf file of the instructions to firms having a QCM review.
Published on April 30, 2012
Archived 2011 Peer Review Program Manual
Overview :
Download pdf files of the various sections of the archived 2011 edition of the Peer Review Program Manual.
Published on April 13, 2012
Archived 2010 Peer Review Manual
Overview :
Subscribe to the Manual and receive a looseleaf binder and a searchable cd-rom. 1000 and 2000 AICPA Standards for Performing and Reporting on Peer Reviews Effective for Peer Reviews Commencing on or After January 1, 2009 and Peer R
Published on March 21, 2012
Questions and Answers About the AICPA Peer Review Program
FAQ :
Learn more about the AICPA Peer Review Program with this Questions and Answers guide. The Q&A is available as a PDF download.
Published on March 16, 2012
Team and Review Captain Checklists
Overview :
You'll find that the Team or Review Captain Checklists contain all of the instructions, checklists and materials you need to perform a peer review. The Checklists are typically updated once a year.
Published on March 13, 2012
Peer Review Manual
Overview :
The Peer Review Manual is developed by the AICPA Peer Review Board and provides you with up-to-date standards, policies, procedures, checklists and programs to use when arranging, administering or carrying out a peer review. To keep it current, you will receive new or revised checklists and other materials due to
Published on March 13, 2012
Practice Aids
Practice Aid :
In 2010, the ASB issued Statement on Quality Control Standards (SQCS) No. 8, A Firm's System of Quality Control (Redrafted). This SQCS supersedes SQCS No. 7, which is referenced below. It was issued November 2010 and is effective as of Januar
Published on February 28, 2012
Monitoring Guidance
Checklist :
This guide has been developed by the AICPA Peer Review Board to assist firms in achieving the benefits to be derived from an effective monitoring program. It is not intended to, and does not, establish standards for the performance of monitoring procedures. This is not an authoritative document. Additionally, the
Published on February 17, 2012
Peer Review Administering Entity Oversight Visit Results
Report :
There are 41 state CPA societies or group of state societies, hereafter referred to as "administering entities," (AE) approved by the AICPA Peer Review Board (PRB) to administer the AICPA Peer Review Program (Program) for 55 licensing jurisdictions. As part of the PRB’s oversight of the Program, each administering entity
Published on February 08, 2012
Oversight visit to Puerto Rico Society of CPAs
Assessment :
"A letter from the Peer Review Program to the Puerto Rico Society of CPAs regarding an oversight visit. Visits are designed to evaluate and enhance the peer review program and includes testing the administering entity's compliance with administrative procedures, and determine whether the peer reviews are being conducted and
Published on February 08, 2012
Oversight visit to Pennsylvania Society of CPAs
Assessment :
"A letter from the Peer Review Program to the Pennsylvania State Society of CPAs regarding an oversight visit. Visits are designed to evaluate and enhance the peer review program and includes testing the administering entity's compliance with administrative procedures, and determine whether the peer reviews are being conducted and reported
Published on February 08, 2012
Oversight visit to North Carolina Society of CPAs
Assessment :
"A letter from the Peer Review Program to the North Carolina State Society of CPAs regarding an oversight visit. Visits are designed to evaluate and enhance the peer review program and includes testing the administering entity's compliance with administrative procedures, and determine whether the peer reviews are being conducted and
Published on February 08, 2012
Oversight visit to New York Society of CPAs
Assessment :
"A letter from the Peer Review Program to the New York State Society of CPAs regarding an oversight visit. Visits are designed to evaluate and enhance the peer review program and includes testing the administering entity's compliance with administrative procedures, and determine whether the peer reviews are being conducted and
Published on February 08, 2012
Oversight visit to Massachusetts Society of CPAs
Assessment :
"A letter from the Peer Review Program to the Massachusetts State Society of CPAs regarding an oversight visit. Visits are designed to evaluate and enhance the peer review program and includes testing the administering entity's compliance with administrative procedures, and determine whether the peer reviews are being conducted and reported
Published on February 08, 2012