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Peer Reviews of Firms with Alternative Practice Structures
Webcast

Peer Reviews of Firms with Alternative Practice Structures

An introductory level of knowledge about alternative practice structures for peer reviewers.

$89 - $109
Do you have an AICPA or CIMA membership? Log in to apply your member discount.

Format

Webcast

Date

Jan 29, 2026

NASBA Field of Study

Auditing

Level

Basic

CPE Credits

2

Instructor

Betina Dufault, Jamie R. Klenieski, Candace (Candy) E. Wright

Availability

3 months

Product Number

WC5183524

 View  
 Business & partner 
Product Details

Conducting an effective peer review of a firm with an alternative practice structure (APS) requires a solid understanding of its organizational framework and investors. Review procedures are tailored to this context.

You’ll gain insight into:

  • What an APS is
  • How it typically operates
  • The various investment models
  • The independence implications that result

The session will also cover how to use the APS peer review checklist to gather and document the right information, enabling an efficient technical review and RAB evaluation.

Key Topics

  • APS models
  • Types of investment
  • Independence considerations
  • Peer review procedures
  • Documentation

Learning Outcomes

  • Identify what an APS is and how an APS typically works.
  • Recognize different APS investment models.
  • Distinguish levels of investment and why that’s important.
  • Recognize independence implications.
  • Identify key information to be collected and documented.

Who Will Benefit

Peer reviewers

Credit Info
CPE Credits
2
NASBA Field of Study
Auditing
Level
Basic
Prerequisites
none
Access
This is a digital product. With full paid access the content will be available to you for 3 months after purchase date.
Duration
2 hrs
For more information, please refer to CPE requirements and NASBA sponsorship information
Pricing
Do you have an AICPA or CIMA membership? Log in to apply your member discount.
Nonmembers
$109.00
AICPA Members
$89.00
CIMA Members
$89.00

Group ordering for your team

2 to 5 registrants

Save time with our group order form. We’ll send a consolidated invoice to keep your learning expenses organized.

Start order

6+ registrants

We can help with group discounts. Email client.support@aicpa-cima.com
US customers call 1-800-634-6780 (option 1)

Contact us
Speakers
Betina Dufault
CPA
Betina Dufault is the Director of Financial Reporting and Quality Control at UHY LLP and brings over 25 years of expertise in regulatory, accounting, and auditing disciplines, marked by significant tenures at the PCAOB, the SEC, and a Big Four accounting firm. She is responsible for the oversight of firm policies for quality control and financial reporting, including critical aspects such as licensing, inspections, and peer reviews.
Jamie R. Klenieski
CPA, CFE
Partner in charge of Audit Quality at RSM US LLP, the fifth largest public accounting firm. Responsible for the activities of the firm's audit quality and risk management group such as regulatory inspections including those conducted by the Public Company Accounting Oversight Board (PCAOB) as well as internal inspections and quality management monitoring, peer review, client acceptance, and other quality control activities. Extensive experience in PCAOB auditing standards, SEC regulations, peer review, and other regulatory and professional standards.
Candace (Candy) E. Wright
CPA
Candace E. Wright is a Partner in the firm's Audit & Assurance Services Group. Candy has 40 years of extensive experience with financial institutions, other financial services, non-profit entities, governmental organizations, employee benefit plans, retail entities, and healthcare organizations. Prior to joining the firm, Candy was a Director at Postlethwaite & Netterville (P&N), a leading full-service accounting and business advisory firm. In this role, she served as the Service Line Leader for the P&N Accounting and Assurance Services Group. She led the firm's peer review services and was the team captain of the peer reviews performed by the firm. Candy also participated in the Quality Control activities for the assurance department. Furthermore, Candy served as the Chair of the Private Company Council of the Financial Accounting Foundation for 8 years. In this role, she met with the FASB at least 4 times a year to discuss standards and how they may impact private companies. Additionally, Candy has served on the Governmental Audit Quality Center's (GAQC) Executive Committee as well as a former chair of the Technical Issues Committee of the AICPA. She has served as a member of the LCPA's Financial Institutions Committee and served as the Director in charge of the firm's Financial Institutions Services Group. She also has experience working as an accountant with a multi-state pharmaceutical company. Notably, Candy has been named to Accounting Today's esteemed list of "Top 100 Most Influential People in Accounting" for multiple years, showcasing her sustained impact and leadership in the field of accounting.
Accessibility

The Association is dedicated to removing barriers to the accountancy profession and ensuring that all accountancy professionals and other members of the public with an interest in the profession or joining the profession, including those with disabilities, have access to the profession and the Association's website, educational materials, products, and services.The Association is committed to making professional learning accessible to all product users. This commitment is maintained in accordance with applicable law. For additional information, please refer to the Association's Website Accessibility Policy. As part of this commitment, this product is closed-captioned. For additional accommodation requests please contact adaaccessibility@aicpa-cima.com and indicate the product that you are interested in (title, etc.) and the requested accommodation(s): Audio/Visual/Other. A member of our team will be in contact with you promptly to make sure we meet your needs appropriately.

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