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Article: Peer Review: Is It For You?
- Article from:
- The Ohio CPA Journal
- Article date:
- October 1, 2000
- Author:
CopyrightCOPYRIGHT 2000 Ohio Society of Certified Public Accountants. 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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For CPAs in public practice, peer review has been a part of our practice lives for many years now. Even if you are not a member of the ATCPA or a state society that has a mandatory peer review requirement, you still may be subject to peer review. Over 50 percent of the state boards of accountancy now require CPA firms in public practice to participate in a peer review program in order to be licensed.
This article focuses on various aspects of the AICPA peer review programs, in which more than 30,000 firms are enrolled. Covered is the current and soon-to-be available types of peer reviews, types of reviewers, and the resulting impact on a CPA firm of having a peer ...