Tag Archives: Peer Review

Strengthening Peer Review Oversight

State Board Report September 2011 NASBA’s 2011 Peer Review Oversight Committee Summit, held August 16 in Charleston, SC, has resulted in the production of an invaluable reference tool for Boards ready to start a Peer Review Oversight Committee (PROC). Compliance Assurance Committee Chair Janice Gray (OK) says Boards will have available a jump drive that will…

Written on September 30, 2011 at 9:13 am, by

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Categories: State Board Reports
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NASBA Submits Amicus Brief in Peer Review Case

State Board Report November 2010 The Alabama State Board of Public Accountancy’s peer review requirement is being challenged by a CPA firm as being “arbitrary and capricious in nature, and not tied to any ascertainable standard or methodology.” On November 8, NASBA submitted its amicus curiae brief in support of the Board’s position in the…

Written on November 6, 2010 at 6:03 pm, by

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Categories: State Board Reports
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Boards Urged to Oversee Peer Review

State Board Report July 2010 The Boards “may have dropped the ball in making sure the peer review process is working properly,” NASBA Compliance Assurance Committee Chair Kenneth R. Odom (AL) told the Eastern Regional Meeting. At the Western Regional Meeting, Committee member Edwin G. Jolicouer (WA) noted, “There is no outside independent oversight of…

Written on July 18, 2010 at 7:54 pm, by

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Categories: State Board Reports
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HI Requires Peer Review of HI Attest Work

State Board Report May 2010 Overriding the veto of Governor Linda Lingle, the Hawaii legislature on April 30 passed a mandatory peer review law which requires “a peer review every three years on the firm’s Hawaii attest work” for “every firm, including the Hawaii offices and Hawaii engagements of foreign or multistate firms.” Although the…

Written on May 9, 2010 at 8:03 pm, by

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Categories: State Board Reports
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FSBA Program Update

2008 Facilitated State Board Access to Peer Review Results (FSBA Program) Update The AICPA and state CPA societies are implementing this nationally uniform system through which CPA firms can satisfy state board of accountancy’s peer review submission requirements and increase transparency of the peer review process. Currently six states (NC, OH, OK, SD, TN, TX)…

Written on January 1, 2008 at 7:53 pm, by

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Categories: Announcements and News
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2007: Uniform Accountancy Rules Peer Review Observations

December 10, 2007 On July 23, 24, and 25, 2007, we performed oversight procedures on the New York State Society of CPA’s administration of the AICPA Peer Review Program. An oversight visit is designed to evaluate and enhance the peer review program and includes testing the administering entity’s compliance with administrative procedures established by the AICPA…

Written on December 10, 2007 at 3:55 pm, by

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Categories: UAA
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AICPA Peer Review Program Oversight Model

October 2007 The information in the Peer Review Oversight Model was gleaned from the AICPA Peer Review Program Oversight Handbook, Seventh Edition; copyright 2002 by the AICPA. References to (#) are to exhibits in the Handbook. The first two components are performed by the AICPA Peer Review Board Oversight Task Force members and / or AICPA staff. The…

Written on October 1, 2007 at 2:36 pm, by

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Response to Exposure Draft on Proposed Revisions to the AICPA Peer Review 6/29/07

June 29, 2007 NASBA comments on AICPA’s Exposure Draft on Proposed Revisons to the AICPA Standards For Performing and Reporting on Peer Reviews (Proposed Standards). See Full Document: Letter of Comment on AICPA Peer Review Standards

Written on June 29, 2007 at 6:37 pm, by

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Categories: Comment Letters
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