Peer Review
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CPA firms that perform audits, reviews, or compilations are required to undergo a peer review within 18 months of their firm creation date, then once every three years to maintain their license to practice public accounting.
The Peer Review Program is designed to:
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Be educational for firms;
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Assist those firms in further enhancing the quality of performance in accounting and auditing work; and
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Allow for firms to communicate with their colleagues on the objectives of the accounting profession.
Legislation mandating these professional requirements was introduced by the CPA profession itself to ensure that the profession fulfills its charge of protecting the public. The Connecticut Society of CPAs (CSCPA) administers this program in coordination with the American Institute of CPAs (AICPA).
A peer review is conducted in compliance with the confidentiality requirements of the AICPA Code of Professional Conduct. Information concerning the reviewed firm or any of its clients or personnel, including the findings of the review, are confidential. Peer reviewers may not disclose such information to anyone who is not involved in carrying out the review or administering the peer review program. Certain firms have agreed to make the results of their reviews available for public inspection because of their membership in the public or private section of the AICPA.
To make sure you're up-to-date on your professional standards, read Connecticut General Statutes Chapter 389 and the Connecticut State Board of Accountancy regulations.
For questions about enrolling in the program or scheduling peer review, contact Practice Programs Manager Bonnie Olivieri at 860-258-4800, ext. 213, toll-free at 800-232-2232, ext. 213, or at bonnieo@cscpa.org.
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Peer Review......an educational program that benefits you, your firm, the public, and the profession. |
