PRP Section 1000 Mapping Document

This mapping document is intended to serve as a resource for readers of the Exposure Draft for the Clarification of AICPA Standards for Performing and Reporting on Peer Reviews and demonstrates that material in extant PRP section 1000 has been evaluated and reflected in the clarified PR-C sections. The wording of extant PRP sections has been redrafted using conventions of the clarity project so that language is more concise and less prescriptive. For example, sentences and paragraphs that contain lead-ins, repetitive content, overviews, examples, or citations of requirements in other standards may not be included in the PR-C sections. As such, material that the Standards Task Force (STF) proposed to be eliminated as part of clarifying the standards has been noted has removed in the “Explanation” column and the most significant changes are directed to further explanation in the explanatory memorandum of the exposure draft. The STF believes that the material included in the PR-C sections appropriately represents the concepts of the extant PRP sections, as either standard requirements or application and other explanatory material.