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The AICPA Peer Review Board has developed additional guidance on several topics within the Standards for Performing and Reporting on Peer Reviews Effective January 1, 2005. Click here to read the document that provides guidance on the following topics:
- Recall and reissue accounting and auditing engagements
- Timing of Peer Reviews
- Isolated Deficiency
- Engagement Selection for System Reviews
- Scope Limitations
- Exit Conference
- Firm Representation Letter
At its May 2, 2005 meeting, the AICPA Peer Review Board issued additional guidance regarding reviews commencing January 1, 2005 or after.
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