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Arizona's open farmland
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The following are frequently asked questions about the peer review process: |
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What are the Board’s peer review requirements?
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Pursuant to A.A.C. R4-1-454(A), firms shall comply with the
Standards for Performing and Reporting on Peer Reviews (Peer Review Standards),
which are incorporated by reference. Pursuant to the Peer Review Standards,
firms that perform
attest services or compilation services
are required to undergo and complete a peer review.
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Is my firm subject to a peer review?
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All firms performing
attest services or compilation services
are subject to peer review pursuant to the
Standards for Performing and Reporting on Peer Reviews.
Helpful Hints - For more information, refer to PRP Sections 1000.03 and 1000.06.
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What is the due date for my peer review?
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Pursuant to the
Standards for Performing and Reporting on Peer Reviews,
the due date for a peer review is the date by which the peer review report, and if
applicable, letter of response, and the peer reviewers’ materials are to be submitted
to the California Society of CPAs (CalCPA). If you have any questions about when your
peer review is due, contact the CalCPA at (800) 922-5272.
Helpful Hints - For more information, refer to PRP Sections 1000.15 and 1000.16.
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What do I do if this is my firm’s first peer review?
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The AICPA Standards for Performing and Reporting on Peer Reviews states that a firm should enroll in the
program and submit an enrollment form by the report date of the initial engagement.
If this is your firm’s first time enrolling in peer review, contact the California Society of CPAs (CalCPA) at
(800) 922-5272, extension 2, to enroll. After registering with CalCPA, they will provide you with a list
of peer reviewers. The Board does not provide a list of reviewers. Multi-jurisdictional firms may
participate in the peer review process with a sponsoring organization other than the CalCPA.
Helpful Hints - For more information, refer to PRP Sections 1000.13 and 1000.14.
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How do I request an extension for submitting my firm's peer review?
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Firms can submit a request to the California Society of CPAs (CalCPA) for a peer review
extension by using the Peer Review Integrated Management Application (PRIMA). If you have
any questions regarding the process, please contact CalCPA at (800) 922-5272.
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What happens if my firm is reorganized?
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Pursuant to A.A.C. R4-1-454(D), firms that reorganize a current firm, rename a firm, or create a new firm,
within which at least one of the prior CPA owners remains an owner or employee, shall remain subject
to the provisions of this Section. If a firm is merged, combined, dissolved, or separated, the sponsoring
organization (California Society of CPAs) shall determine which resultant firm shall be considered the
succeeding firm. The succeeding firm shall retain its peer review status and the review due date.
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What are the relevant Arizona Administrative Code citations and professional standards?
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A.A.C. R4-1-454
AICPA Standards for Performing and Reporting on Peer Reviews
Peer Review Standards Interpretations
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