Examples of Matters in Peer Reviews
The Examples of Matters in Peer Reviews page contains information on how the AICPA is using data collected during peer reviews to learn about trouble spots and is developing resources within the AICPA that will allow firms to have a more focused remedy for their findings. Our ultimate goal is
Published on April 16, 2015
John Wiley & Sons Inc. Advantage Audit Guides Report as of September 30, 2012
Download a pdf file containing Advantage Audit Guides Report for John Wiley & Sons Inc. as of September 30, 2012
Published on August 21, 2013
...the fall of 2009, the AICPA Peer Review Board revised Interpretation 63-1a to require the review of an A-133 engagement and revised the Supplemental Checklist for Single Audit/A-133 Engagements (Section 22,100) dividing it into two Parts (Section 22,100 Part A and Section 22,100
Published on May 04, 2010
Peer Review Alert 09-02
...the following topics: Peer Review Standards Interpretation 63-1 updated to require selection of an A-133 engagement for review of compliance testing Industry Code added for SAS 70 Audits of Service Organizations Effect
Published on May 03, 2010
Information for Firms that Perform Broker-Dealer Audits or Attestation Engagements
On July 31, 2013, the SEC finalized its Broker-Dealer Rule. The final rule requires audits of all broker-dealers to be performed under PCAOB Standards. It also requires a new Compliance Report for carrying broker-dealers and an Exemption Report for non-carrying broker-dealers. An independent accountant is required to perform an...
Published on November 24, 2014
Archived 2009 Engagement Reviews - Review Captain Package
The AICPA Peer Review Program Manual provides standards for administering, planning, performing, reporting on and the acceptance of peer reviews. Access links to the materials that are available to assist reviewers in conducting reviews.
Published on April 18, 2010
Archived 2010 Engagement Reviews - Review Captain Checklists
Peer Review Program Materials The following materials are available to assist you in conducting engagement reviews for firms that perform no audits: Section No. Checklist/Document
Published on April 08, 2011
Peer Review Update
Access Peer Review top news in the Peer Review Update.
Published on February 10, 2015
Perform an Efficient Review of an Audit Engagement
Find 10 steps to an efficient review of an audit engagement
Published on January 07, 2015
Peer Review Resources For The Public
For the public provides links to the peer review summary, public file search feature and the firm search feature.
Published on March 11, 2015