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.04 There are two types of peer reviews: System Reviews and Engagement Reviews. System Reviews focus on a System Reviews focus on a firm’s system of quality control, and Engagement Reviews focus on work performed on selected engagements.
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
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 Clarified AICPA Standards for Performing & Reporting on Peer Reviews (Standards) provide information on administering, planning, performing, reporting on and the acceptance of peer reviews of CPA firms (and individuals) enrolled in the AICPA Peer Review Program. Download the Clarified AICPA Standards for Performing and Reporting on Peer ...
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.
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.
peer review standards (essentially audits, reviews, compilations and/or attestation engagements) and issues reports purporting to be in accordance with AICPA professional standards.
