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Peer Review
The California Society of CPAs administers the
AICPA Peer Review Program
for enrolled firms with their main office in California, Arizona and Alaska. The AICPA administers the Peer Review Program for all firms enrolled in the Center for Public Company Audit Firms (Center PRP). A peer review is a periodic outside review of a firm's quality control system to help maintain and improve the quality of a firm’s accounting and auditing services.
Peer Review and Quality Control Webcast
–June 3 (Correction)
Peer Review Technical Issues Webcast
–Sept. 15
AICPA Peer Review Board Oversight
[PDF]
Mandatory Peer Review: AB 138 Aligns California With Majority of Nation
- Effective Jan. 1, 2010, requires mandatory peer reviews for firms and sole practitioners providing audits, reviews and compilations.
- Those firms and sole practitioners with the last digits of the license number 1-33 will be required to submit to the CBA no later than July 1, 2011, evidence of completion of a peer review within the previous three years.
- All other affected firms and individuals will be phased in over the next two years.
- Common Questions and Answers Concerning Mandatory Peer Review
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California CPA
- Smooth Sailing Through New Audit Standards
- California CPA magazine: December 2008 by Marcia J. Hein, CPA Peer review season is in high gear and there are lessons to be learned about implementing the new audit risk standards. Following are some of the hot spots seen in peer reviews so far....
- New Peer Review Standards
- California CPA magazine: October 2008
The New Standards for Performing and Reporting on Peer Reviews, which will be implemented for peer reviews commencing on or after Jan. 1, 2009 ...
- Devil's in the Details
- California CPA magazine: September 2008 SQCS No. 7: A Firm's System of Quality Control In Oct. 10, 2007, the AICPA Auditing Standards Board issued Statement on Quality Control Standards (SQCS) No. 7, A Firm’s System of Quality Control , to...
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