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. See Full Document: |