Reviewer Focus 


    This communication is designed to focus your attention on current issues to assist you in more effectively performing your peer reviews and enhancing the quality of the work performed by your peer review clients. The information contained herein has not been approved by the AICPA Peer Review Board and thus does not constitute "other guidance" as defined in the AICPA Standards for Performing and Reporting on Peer Reviews.

    Issue Date Topics
       
     2014  
       
    June Reviewer Focus
    (Included in the June 2014 Peer Review Update)
    • Replacement Review Considerations When a Peer Review Documents are Recalled (Impact to reviewer independence, engagements performed under Government Auditing Standards and the firm's system of quality control)
    • Save the Date - Upcoming Webcasts and Conferences
       
    May Reviewer Focus
    (Included in the May 2014 Peer Review Update)
    • Enhancing Quality - What Can You Be Doing Now?
    • Firm Representations
    • Updates to SEC and CFTC Regulations and Related Audit and Attestation Reports of Brokers and Dealers and Futures Commission Merchants, Including Those That Are Dually-Registered
    • Examples of Peer Review Matters
    • Online MFC Updates
    • Save The Dates - Upcoming Webcast and Conference
       
    April Reviewer Focus
    • Interpretation 101-3, Nonattest Services: What a Peer Reviewer Should Know
    • Now is the Time for Peer Reviewers to Understand Implementation Issues Associated with the GASB's New Pension Standards
    • Reminder of April 2014 Peer Review Program Manual
    • Functional Updates to Sections 4800, 4900 and 6300 of the Peer Review Program Manual
    • Peer Review Webcasts and Conference Save the Dates
       
    March Reviewer Focus
    •  AICPA Peer Review Program Manual Update
       
    February Reviewer Focus
    (Included in the February 2014 Peer Review Update)
    • Common Matters Identified During Peer Review
    • SRM Statistics When Audits are Incomplete
    • Save the Date - 2014 Peer Review Conference
     
    2013
    December Reviewer Focus
    • AICPA Peer Review Program Manual Update
    • Engagement Review Reports
       
    November Reviewer Focus
    • Reminder for the Updated Peer Review Checklists
    • Clarified Auditing Standards Q&A
       
    October Reviewer Focus
    • Updated Peer Review Checklists
    • Online MFC Updates
    • 2013 Annual Report on Oversight
    • Save the Dates - Upcoming Rebroadcasts of Webcasts
       
    August Reviewer Focus
    (Included in the August 2013 Peer Review Update)
    • Auditors of Broker-Dealers
    • 2011 Yellow Book Independence Resources and Related Peer Review Guidance
    • Impact of Nonconforming Engagements on Peer Review Reports
    • Group Audits
    • Employee Stock Ownership Plans
    • Online MFC Tips & Tricks
    May Reviewer Focus
    (Included in the May 2013 Peer Review Update)
    • Reminder on Clarity Article from 13-01 Peer Review Alert
    • Changes in Peer Review Education Requirements
    April Reviewer Focus
    • Reference to Online MFCs in the Team and Review Captain Checklists
    • Save the Dates - Upcoming Webinars and Conference
    March Reviewer Focus
    • Reference to Online MFCs in the Team and Review Captain Checklists
    • PCAOB Inspections
    • Professional Ethics Division Most Frequent Violations of Professional Standards
    • Save the Dates - Upcoming Web Events and Conference
    February Reviewer Focus
    (Included in the February 2013 Peer Review Update)
    • Guidance for 2011 Yellow Book
    • Professional Skepticism on All Audits
    • Peer Review Program Manual Update
    • Save the Dates - Upcoming Web Events and Conference
     
    2012
    December Reviewer Focus
    • Changes in Peer Review Education Requirements
    • 2013 AICPA Peer Review Program Manual Update
    • 2013 Peer Review Conference Update
    October Reviewer Focus
    (Included in the October 2012 Peer Review Update)
    • Revisions to PRP 20,700 - Employee Benefit Plan Audit Engagement Checklists
    • Reminder - Register for the Clarity Webinar
    • Clarification of the Review of Compliance Audits during Peer Review
    • Reviewer Experience Regarding Single Audit Engagements
    • Peer Reviewer Considerations of Low-Risk Auditee Status
    • 2011 Yellow Book Independence Resources
    September Reviewer Focus
    • PCAOB Report
    • Reminder on Peer Reviewer Resume Website Changes
    • Reminder on Registering for the Clarity Webinar
    August Reviewer Focus
    (Included in the August 2012 Peer Review Update)
    • Register for the Clarity Webinar
    • Reviewer Resume Website Changes
    May Reviewer Focus
    (Included in the May 2012 Peer Review Update)
    • Peer Review Checklists
    • Ideas for 2012 National Peer Review Conference Topics
    • Call for Volunteers
    March Reviewer Focus
    • Attention Peer Reviewers who Perform Engagements Under Yellow Book
    • GAQC Issues Yellow Book Independence - Nonaudit Services Practice Aid
    • The 2011 Yellow Book Independence Requirements
    • How to Access the Practice Aid
    • Register Now - Upcoming GAQC Web Events on the Practice Aid
    January Reviewer Focus
    • Clarification on When Firms that Audit Broker-Dealers (BDs) Should Have Reviews Administered by the National Peer Review Committee (NPRC)
    • Service Organization Control (SOC) Reporting
    • Annual Report on Oversight Available Soon
     
    Archived Reviewer Focuses



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