Alternative approach to peer review transparency.
Position | AICPA News - Brief article |
The AICPA Board and AICPA Peer Review Board have approved an approach for greater transparency of peer review results.
[ILLUSTRATION OMITTED]
The approach involves a voluntary agreement by firms subject to peer review to include their peer review reports in a secure board of accountancy access-only file. State boards of accountancy would only be able to access peer reviews for firms in their state, unless the firm specifically gives permission for other state boards to have access.
In addition, the state must have mandatory peer review for the state board of accountancy to have access.
Under the AICPA's plan, as part of a firm's peer review acceptance process, the firm is asked to advise the peer review...
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