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 third component is recommended for state society Administering Entities and the fourth is for State Boards of Accountancy.

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AICPA Peer Review Oversight Model

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