Revised standards issued for performing, reporting on peer reviews.
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The AICPA's Peer Review Board has issued revised Standards for Performing and Reporting on Peer Reviews (Standards) and Interpretations to the Standards, which are applicable to all AICPA members' firms subject to peer review. Members' firms currently enrolled in the Center for Public Company Audit Firms Peer Review Program are covered under this measure.
Since the revisions are significant, all interested parties, especially peer reviewers, peer reviewed firms (including those responsible for their firm's quality control functions) and peer review users, are encouraged to consider them.
Revisions to the Standards include more principles-based Standards, and changes to engagement and report reviews. Also, the reporting process has been reengineered to include a shorter and more concise peer review report, which enhances its clarity, comparability and understandability.
To ensure program integrity and usefulness, the proposed revisions were designed to meet...
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