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Article: Member perceptions of the peer review program is peer review ready for transparency?(Legislative & Regulatory)
- Article from:
- Leader's Edge
- Article date:
- January 1, 2006
CopyrightCOPYRIGHT 2006 Michigan Association of CPAs. This material is published under license from the publisher through the Gale Group, Farmington Hills, Michigan. All inquiries regarding rights should be directed to the Gale Group. (Hide copyright information)
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Peer review is truly part of the fabric of our profession, something that has touched almost anyone connected with the world of CPAs. As accounting processes undergo scrutiny and change to become more transparent--the peer review process is naturally part of that effort.
When peer review was born, its focus was remedial. The promise of confidentiality of results clearly induced many members to vote in favor of mandatory peer review. Over the years however, things have changed dramatically. Tens of thousands of CPA firms--for a number of different reasons--make peer review results available beyond the reviewed and the reviewer.
Based on the changing ...