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Peer Reviews: System Review vs. Engagement Review

Nov 17, 2023 · 1 min read

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Effective for peer reviews commencing on or after May 1, 2022.

This page is intended to help you understand what type of peer review your firm should undergo based on the types of engagements your firm performs, as indicated on its Peer Review Information Form. Engagements covered in the scope of the Peer Review Program are those included in the firm's accounting and auditing practice that are not subject to PCAOB permanent inspection according to paragraph .09 of PR-C section

Download the Peer Review Standards Update No. 1, Omnibus Enhancements and Technical Corrections

File name: Peer Review Standards Update No. 1, Omnibus Enhancements and Technical Corrections

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