Coronavirus Impact on 同行评审
The 6up充值 同行评审 Team recognizes the potential impact of travel restrictions and health concerns due 到 coronavirus (新型冠状病毒肺炎) pandemic on upcoming peer review due dates. Our top priority during this time is the health, safety and welfare of firm personnel and peer reviewers. 像这样, we are operating with an abundance of caution and will consider all factors in advising firms and peer reviewers of the options available 到m with regard to upcoming peer review deadlines. Please contact the 6up充值 同行评审 Team at firstname.lastname@example.org or / , option 5 to discuss your specific situation.
The 6up充值 administers the AICPA 同行评审 Program in 俄勒冈州, 夏威夷, Guam, and Northern Mariana Islands. In addition, the 6up充值 contracts with the 俄勒冈州美国银行 to administer the 6up充值 同行评审 Program for licensees who are not members of the AICPA.
To Enroll in 同行评审
表面上 (同行评审 Integrated Management Application) is a web-based system for administering and tracking peer reviews. All peer review information and documents will be managed within 表面上.
表面上 sends electronic notices when t在这里 is an action to be taken by the firm or information is being shared with the firm. 请添加 email@example.com to your safe senders and respond timely to requested actions.
If you have a new firm, please complete a Public 会计 Firm Creation Form.
An AICPA login is required. If you do not have an AICPA.org/CPA.com帐户, Getting Started in 表面上 guide will walk you through the process.
If you have an AICPA login, you may access 表面上 to enroll your firm. Click on “For Firms” located on the top-right of the screen and then the orange button “Enroll/Update PRI."
The firm’s initial peer review due date is 18 months from the date of enrollment or from when the firm should have enrolled.
For training and more information on 表面上, click 在这里.
The 同行评审 Program is an educational and remedial program designed to help you improve the quality of your practice. 6up充值 administers the peer review program according to AICPA standards. 在这个函数, we serve as a resource by assisting your firm in scheduling a review, selecting a reviewer, and finalizing your firm's report through the committee acceptance process.
An accounting and auditing practice for the purposes of these standards is defined as all engagements covered by Statements on 审计 Standards (SASs); Statements on Standards for 会计 and Review 服务 (SSARS)2 (see interpretations); Statements on Standards for Attestation Engagements (SSAEs); Government 审计 Standards (the Yellow Book) issued by the U.S. Government Accountability Office; and audits of non-SEC issuers performed pursuant 到 standards of the Public Company 会计 Oversight 董事会 (PCAOB).
每一个公司, including the 夏威夷 offices and 夏威夷 engagements of foreign or multi-state firms, that is required to obtain a firm permit to practice pursuant to section 466 - 7小时 shall have a peer review every three years. The firm’s 夏威夷 offices, 如果有任何, and 夏威夷 attest engagements shall be included in the scope of the peer review performed in accordance with the AICPA peer review standards.
Upon completing a peer review, each firm is required to submit a 同行评审 Compliance Reporting Form 到 夏威夷 董事会 of Public Accountancy within 30 calendar days of receipt of the notice of completion from the sponsoring organizations, along with other required documents identified in 466 - 38小时.
All firms that perform attest or compilation services in 俄勒冈州, or for 俄勒冈州 clients, are required to participate in an approved peer review program as a condition of registration under ORS 673.160 and for each renewal period. A firm must send proof of enrollment and the date for its initial peer review 到 俄勒冈州 董事会 of Accountancy before the first report is issued. For details, visit the 俄勒冈州 董事会 of Accountancy.
Per 俄勒冈州 Administrative Rules (OAR) (2) all firms are required to participate in the AICPA Facilitated 国家访问 (FSBA) program. For information on FSBA 点击这里.
The membership bylaws of the AICPA require participation in a practice-monitoring program as a condition of membership. Should all owners/partners of a firm cease to be members of the AICPA, the firm will automatically be un-enrolled from the AICPA 同行评审 Program. At that time, the firm should contact 6up充值 staff.
Scheduling a Review
When planning and scheduling a peer review, firms should ensure that the peer review will be completed prior 到 due date. The exit conference date must be scheduled to occur at least two weeks prior 到 due date. For example: If a firm has a due date of September 30, the exit conference date should be no later than September 16.
It is the firm’s responsibility to ensure its peer review is completed timely. Failure to do so may result in the firm being deemed non-cooperative. Allowing sufficient time to complete the peer review well in advance of the due date will help ensure the review is completed timely. Many factors such as illness, loss of staff, weather, etc. may delay the commencement of a review and could cause the review to be submitted late.
Want to Learn More 对同行评审?
For more information on the 同行评审 Programs, contact Darlene Boles at: / , ext. 117 or firstname.lastname@example.org