Tentative Schedule of Visits in 2008 to Administering Entities by the AICPA Peer Review Board Oversight Task Force
Biennial visits occur to review and report upon the administration of the peer review program. Accelerated visits are scheduled as determined necessary or requested. Oversight policies should be sufficient to obtain reasonable assurance that established procedures are complied with, reviews are conducted and reported on in accordance with Standards, results of reviews are consistently evaluated, and information provided is accurate and timely. Oversight visits also facilitate important communication opportunities for AEs and state peer review committees. Following procedures provided in the AICPA Peer Review Program Oversight Handbook, 7th Ed, April 2007, during these visits, the OTF representative will:
• Meet with the peer review committee during its consideration of peer review documents.
• Review a sample of peer review documents and working papers on a post?acceptance basis.
• Make inquiries to evaluate the competence of technical reviewers serving the AE.
• Review various policies and procedures of the program’s administration.
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