Aicpa peer review program

    • 61H1-39

      (4) If requested by the Board or the Peer Review Oversight Committee, a peer review administering entity shall provide a list of the Firms enrolled in its programs and the date of their last peer review. (5) The Board shall maintain a list of Board-approved peer review administering entities. Rulemaking Authority 473.3125, 473.304 FS.

    • [DOCX File]www.mecpa.org

      https://info.5y1.org/aicpa-peer-review-program_1_d47a59.html

      Approved programs include the Peer Review Program of the AICPA Peer Review Division (e.g. NEPR) and the Peer Review Program of the AICPA Division for CPA Firms. The Board has the authority to designate other programs as approved programs as well. For those members without an audit and accounting practice, registration in an approved program is ...

    • [DOCX File]UAA Attest Language Common Inquiries - AICPA

      https://info.5y1.org/aicpa-peer-review-program_1_e053ec.html

      Peer Review. Currently, when a firm is enrolled in the AICPA peer review program or a state society peer review program using the AICPA . Standards for Performing and Reporting on Peer Reviews, all engagements performed under the SSAEs are included in the scope of the peer review. This will not change.

    • [DOCX File]CHECKLIST FOR REVIEW OF - IGNET

      https://info.5y1.org/aicpa-peer-review-program_1_5c0dbd.html

      For additional information, the peer review team should consult the guidance in SSAE 18 applicable to AUP engagements and the AICPA’s Peer Review Program (PRP) checklists for attestation engagements. This appendix is not intended to replace auditor judgment; the peer review team may modify the checklist to ensure coverage as necessary.

    • [DOCX File]SCACPA

      https://info.5y1.org/aicpa-peer-review-program_1_a411d7.html

      (2). Any other peer review program found to be substantially equivalent to the “Standards for Performing and Reporting on Peer Reviews” promulgated by the American Institute of Certified Public Accountants(AICPA) and published on that organization’s Web site website (www.aicpa.org).

    • Annual Report - Ohio CPA

      OH Peer Review Program ^AICPA Peer Review Program System Reviews: Pass 5 86 Pass with deficiency(ies) 2 10 Fail 4 3 Subtotal – System 11 99 Engagement Reviews: Pass 72 159 Pass with deficiency(ies) 7 7 Fail 8 5 Subtotal – Engagement 87 171 Total 98 270

    • [DOCX File]Sample letter to clients, potential clients and other ...

      https://info.5y1.org/aicpa-peer-review-program_1_0d9ffb.html

      In 1988, the members of the AICPA overwhelmingly approved a bylaw amendment to requiring members active in the practice of public accounting to participate in a practice monitoring program. With the adoption of this proposal, the AICPA implemented a peer review program of unprecedented scope in the CPA profession or any other.

    • [DOCX File]Firm Preparedness Checklist - AICPA

      https://info.5y1.org/aicpa-peer-review-program_1_962e63.html

      The AICPA Peer Review checklist, AICPA Employee Benefit Plan Audit Engagement Checklist (PRP Section 20,700), (revised as of October 2020) is helpful in performing self-inspections.

    • 61H1-39

      The board hereby adopts and incorporates by reference, as its minimum standards for administering, performing and reporting on peer reviews, the American Institute of Certified Public Accountants, Incorporated’s “Standards for Performing and Reporting on Peer Review” and “Peer Review Standards Interpretations,” (AICPA Standards ...

    • [DOCX File]P-12 : NYSED

      https://info.5y1.org/aicpa-peer-review-program_1_76a4db.html

      Participation in the AICPA peer review program satisfies the GAGAS requirement. As part of the annual review of the auditor's qualifications, the school district should determine that the auditor is current with his or her peer review, and must obtain a copy of the most recent peer review report.

    • [DOCX File]New York State Education Department

      https://info.5y1.org/aicpa-peer-review-program_1_21bc92.html

      Participation in the AICPA peer review program satisfies the GAGAS requirement. As part of the annual review of the auditor's qualifications, the school district should determine that the auditor is current with his or her peer review, and must obtain a copy of the most recent peer review report.

    • [DOCX File]NASBA

      https://info.5y1.org/aicpa-peer-review-program_1_fdd30f.html

      AICPA. Peer Review Program. The purpose of the Peer Review Oversight Committee (PROC) is to provide reasonable assurance that: The participating entities are complying with the administrative procedures acceptable to the Board. Reviews are being conducted in accordance with [state law or rule number] (1) Purpose

    • [DOC File]MARYLAND .us

      https://info.5y1.org/aicpa-peer-review-program_1_cfbe9f.html

      Copy of AICPA Peer Review Program staff system review oversight checklist and engagement review oversight checklist. Does the PROC do the following: Review a sample of AE’s oversight report of a peer review. Review of list of firms scheduled for peer reviews during the past period and comparison with reports received.

    • [DOC File]CHECKLIST FOR REVIEW OF - IGNET

      https://info.5y1.org/aicpa-peer-review-program_1_1f5684.html

      That guidance includes the SSAE and the AICPA’s Peer Review Program (PRP) checklists for attestation engagements. In this regard, there are four AICPA checklists covering these requirements: (1) PRP §20,900, Agreed-Upon Procedures Engagement Checklist ; (2) PRP §21,000, Examination Attestation Engagement Checklist (For Financial Statements ...

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