Although the SECPS Reference Manual described below, and certain documents therein, are still currently titled “SECPS” (with the CPCAF PRP’s predecessor’s name), they should be used in conjunction with the CPCAF PRP Bridging Document for performing and reporting on CPCAF PRP peer reviews.

May 2004

To Firms Enrolled in the Center for Public Company Audit Firms (CPCAF) Peer Review Program (PRP)

Regarding the SEC Practice Section Reference Manual

The Manual has been revised effective April 2004 and can be accessed at http://www.aicpa.org/centerprp/2004_refmanual.htm

• The CPCAF has adopted its organizational document

 
• The CPCAF Executive Committee is in the process of writing its administrative and operational procedures which will result in future revisions to Section 1000 of the SECPS Reference Manual. As such, the CPCAF Peer Review Committee will continue to operate under the former administrative and operational procedures contained within the SECPS Reference Manual with respect to any peer review matters that may relate to interaction with the CPCAFs Executive Committee.

 
• The CPCAF PRC is in the process of revising other sections of the Manual including those related to the administrative fee structure and the contents of the public files.

 
• The following Sections are no longer applicable in performing CPCAF peer reviews. They can be accessed at http://www.aicpa.org/centerprp/archives.htm




7000	Quality Control Inquiry Committee
8000	Continuing Professional Educational Requirements
9000	Professional Issues Task Force (which has been moved under the responsibility of the Auditing Standards Board)

If you have any questions concerning this Manual, please contact CPCAF PRP staff.