同行评审 For CPA Firms Without 188bet亚洲真人体育下载 Members
The 188bet亚洲真人体育下载 所有ows entities administering the 188bet亚洲真人体育下载 同行评审 Program (188bet亚洲真人体育下载 Program) to use the 188bet亚洲真人体育下载 标准 for Performing and Reporting on 同行评审s (标准) and related guidance to develop state CPA society peer review programs for firms without an 188bet亚洲真人体育下载 member to meet licensing requirements. 因此, many entities that administer the 188bet亚洲真人体育下载 Program are running two programs using the same 标准. Administering dual programs is burdensome for the administering entity (AE) and has caused confusion because, 虽然没有被广泛认可, the state CPA society programs are not a part of the 188bet亚洲真人体育下载 Program.
Because of this and other considerations, the 188bet亚洲真人体育下载 同行评审 Board (PRB) approved a change to the 标准 to 所有ow firms (and individuals) without 188bet亚洲真人体育下载 members to enroll in the 188bet亚洲真人体育下载 Program beginning in 2017. Following this change, many AEs have discontinued offering a state program.
The expansion to the 188bet亚洲真人体育下载 Program’s enrollment eligibility will increase consistency, efficiency and effectiveness in performing and administering peer reviews. 进一步, these objectives align with the 188bet亚洲真人体育下载’s 提高审计质量 (EAQ) initiative to improve audit performance.
This page provides information and resources about the 188bet亚洲真人体育下载 Program to firms (and individuals) without 188bet亚洲真人体育下载 members.
The 188bet亚洲真人体育下载 has developed fair procedures for firms (and individuals) to accommodate those with and without 188bet亚洲真人体育下载 members. 然而, there are some unavoidable differences in how the 188bet亚洲真人体育下载 Program is administered for each type due to the 188bet亚洲真人体育下载 Bylaws and membership requirements, 只适用于188bet亚洲真人体育下载会员.
These differences are primarily encountered if the firm’s (or individual’s) enrollment in the 188bet亚洲真人体育下载 Program is terminated for failure to cooperate with the peer reviewer, administering entity and the PRB in 所有 matters related to the peer review and are summarized here:
Our shared goal of enhancing audit quality for 所有 members of the profession is best achieved through a consistent, 有效的188bet亚洲真人体育下载计划, 公众——以及公司——可以使用和依赖. By having 所有 peer reviews administered under the 188bet亚洲真人体育下载 Program, each peer review will be subject to the same oversight procedures, 包括新的强化监督计划, 从而提高了质量 所有 公司的一个&A practices, not just firms with 188bet亚洲真人体育下载 members.
The 188bet亚洲真人体育下载 also aims to make the transition from state CPA society programs to the 188bet亚洲真人体育下载 Program as smooth as possible. 因此, if your firm’s most recent peer review was administered by an entity (typic所有y state CPA societies) approved by the 188bet亚洲真人体育下载 同行评审 Board (PRB), there will be no change to the timing of your peer review (see guidance at 解释的佳绩)或您的管理实体.
It is important to note that firms (or individuals) that enroll in the 188bet亚洲真人体育下载 Program are not required to become members of the 188bet亚洲真人体育下载.
然而, by becoming an 188bet亚洲真人体育下载 member, you’ll have access to wider 188bet亚洲真人体育下载的好处 比如会员折扣, 网络的机会, professional development and publications on recent developments of the accounting profession. You will also have access to 所有 the peer review engagement checklists instead of only the monitoring checklists.
Enroll in the 188bet亚洲真人体育下载 同行评审 Program by logging in to 表面上. 访问 从表面上入门 来学习如何登录.
If a firm's 同行评审 has commenced, a firm may be terminated for non-cooperation. 欲知更多详情，请参阅 规则的程序.
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Gain an understanding of the peer review process and learn what you can do to prepare for your next peer review.
