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    Peer Reviews System Review vs. Engagement Review

    Overview This page summarizes the differences between system and engagement reviews.
    Published on February 07, 2014

    QCM and CPE System Reviews - Summary Review Memorandum

    Checklist ...reviews. The purpose of the summary review memorandum is to document (1) the planning of the review, (2) the scope of the work performed, (3) the support for the type of report issued and
    Published on March 09, 2010

    QCM Review Results

    Overview You can view the reviews of Quality Control Materials (QCM) from various QCM providers.
    Published on August 18, 2014

    QCM Reviews

    Overview Learn about the Quality Control Material (QCM) review process including information and links to guidance,  forms, schedules and practice aids.
    Published on September 19, 2014

    Peer Review Communications Archive Page

    Overview Access Peer Review's archived news items and publications including, Peer Review Alerts, Reviewer Focus and Peer Review Updates.
    Published on September 04, 2013

    Peer Review Service Organization Control (SOC) Specialist

    Overview This page provides details about the AICPA Peer Review Service Organization Control (SOC) Specialist, including an application as well as a list of individuals approved as SOC 1 or 2 Specialists by the Peer Review Board Oversight Task Force.
    Published on January 15, 2013

    Tips for Selecting Your AICPA Peer Review Program Peer Reviewer

    Article The selection of the peer reviewer(s) is a critical step in ensuring that a firm's peer review is efficient, cost-effective, and adds value to the firm's quality control policies and procedures. Firms that approach this decision with due care are likely to receive the optimal benefits of the process.
    Published on April 11, 2013

    Examples of Matters in Peer Reviews

    Overview 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 September 02, 2014

    Peer Review Program FAQs

    FAQ ...Questions about Peer Review. It answers your questions about enrollment, general information, information for enrolled firms, choosing a peer reviewer, preparing for the review, having the review, the report types, peer review committee consideration and acceptance and other matters
    Published on May 07, 2014

    Peer Review Alert 11-02 Broker-Dealers

    Professional Standards A proposal for an interim broker-dealer inspection program. Under the proposal, the PCAOB will inspect, over the next two years, all types of broker-dealers (BDs) to determine what auditing standards are needed and what the scope should be for the permanent inspection program
    Published on March 18, 2011

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