Peer Review Program

THE ARKANSAS STATE BOARD OF PUBLIC ACCOUNTANCY MAY REQUIRE THAT A QUALITY REVIEW BE COMPLETED PRIOR TO YOUR AICPA-SCHEDULED PEER REVIEW DUE DATE.

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NOTICE: THE SCHEDULING AND COMPLETION OF YOUR SYSTEM PEER REVIEW MAY BE DELAYED IF YOU PLAN TO ENGAGE AN OUT OF STATE PEER REVIEWER. 
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For more information, visit these sites:

• Revised Standards and Interpretations Effective January 1, 2009

• Peer Review Committee Meeting Schedule

• 2008 Information Required for Scheduling Reviews Form

• Frequently Asked Questions

• Peer Review Program Quick Reference

• Auditing Standards Changes Effective for Years Ending 12-31-06 and Later

• Guidance on Interpretation 101-3 Performance of Nonattest Services

• Interpretation No. 14, "Ethics Interpretation No. 101-3 and its Affects on Peer Review"

• Center for Public Company Audit Firms (formerly SEC Practice Section)

• Government Auditing Standards (the Yellow Book), July 2007 Revision

• Transparency

• Reviewer's Alert

• Practice Areas / Industry Codes

• ASCPA Fee Structure

• Reviewer Qualifications

• Peer Review Program Enrollment Form

• Notification of Change in Firm Structure Form

• 2008 Directory of Reviewers

• AICPA Peer Review Website

• Peer Review Brochure

• Practitioners Tool Kit for Peer Reviewers

Important Notice to Firms Performing Audits in Accordance with Government Auditing Standards

If your firm performs engagements under Generally Accepted Government Auditing Standards (GAGAS), and you request an extension on the assigned due date of your upcoming peer review, please be advised that the U.S. General Accounting Office (GAO) does not accept extensions granted by the administering entity beyond three (3) months. Requests for extensions beyond three (3) months for firms that perform audits under GAGAS can only be granted by the GAO and should only be requested by the firm for extraordinary circumstances by contacting:  Michael C. Hrapsky, Senior Project Manager, Government Auditing Standards, U.S. General Accounting Office, (202) 512-9535..

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Contact the Arkansas Society of CPAs at bangel@arcpa.org or 501-664-8739.

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Copyright © 2000 Arkansas Society of Certified Public Accountants
Last modified: April 25, 2008