Αποτελέσματα Αναζήτησης
and the acceptance of peer reviews of CPA firms (and individuals) enrolled in the AICPA Peer Review Program (see interpretations). Those processes collectively are also called practice monitoring because it is the monitoring of a CPA firm’s accounting and auditing practice.
The AICPA Peer Review Program has several resources available to the public on this site. Resources. Public File Search — view a list of public accounting firms and their enrollment status in the AICPA PRP, including firms with reviews administered by the NPRC. The search also shows firms’ memberships in the AICPA’s Private Companies ...
These standards are effective for peer reviews commencing on or after January 1, 2009. Early imple-mentation of these standards is not permitted. Overview . Summary of the Nature, Objectives, Scope, Limitations of, and Procedures Performed in System and En-gagement Reviews (as Referred to in a Peer Review Report) June 2016
Find out what's new in the May 2024 update of the PRPM and download the table of PRPM sections which includes checklist numbers, section titles, and last modified dates. Updates are effective for reviews commencing on or after the 1st of the next month.
What’s New in the Peer Review Program Manual (PRPM) – September 2018 The following updates will be available the first week of October 2018 on the peer review web pages and in the Online Professional Library (OPL) to subscribers. PDF or excel files will have a “September 2018” date on the top.
The Peer Review Frequently Asked Questions (FAQs) document 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.
Clarified Peer Review Standards. In February 2022, the AICPA Peer Review Board (PRB) approved Clarified AICPA Standards for Performing and Reporting on Peer Reviews.
