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Peer Review
| Recognizing the
public's interest in reliable financial statements, the American
Institute of CPAs (AICPA) instituted a practice-monitoring program
for its members in 1988. Effective January 1, 1994, as a condition
of license renewal for a CPA or a CPA firm that provides attest
services or issues compilation reports, the Iowa Accountancy
Examining Board requires completion of a peer review pursuant to
Chapter 11 of the Administrative Rules. |
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Forms
Members of
the AICPA, should use AICPA forms. If you are not a
member of the AICPA, please use the forms so indicated. The Information
Required for Scheduling Reviews form is the same form for
everyone.
- Information Required for Scheduling
Reviews – This form provides the administering entity (Iowa
Society of CPAs) with background information about the firm and
types of engagement s issued. Notification will be sent to firms
approximately 6-9 months prior to their peer review due date.
The notification will include the firm’s peer review due date
and a request that the form be completed and submitted to the
Iowa Society of CPAs within 30 days. There are three options
available for firms to access and complete the form:
- You may download and complete the
fillable form (MS Word
file), print, and mail to the Iowa Society of
CPAs;
- You may print the
blank form (pdf file),
complete, and mail to the Iowa Society of CPAs;
- You may request the printed form from the
Iowa Society of CPAs. One copy at no charge. However, there
will be a $25 surcharge for each additional form requested.
NOTE: Please
save a copy of the completed form for your records.
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Peer Review
Program Change Form
– This form must be completed if your firm is
currently enrolled in the peer review program and has gone
through a name change, dissolution, or merger.
–
AICPA firm (pdf file)
– Non-AICPA firm
(pdf file)
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Enrollment Forms
- Complete this form and mail to the Iowa Society of CPAs to enroll your firm in the peer review
program.
– AICPA Enrollment Form
(pdf file)
–
Non-AICPA Enrollment
Form (pdf file)
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Resources
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| Please e-mail questions
or comments you would like the Peer Review Committee to
address to iacpa@iacpa.org. |
All Contents ©Copyright 1997-2010 ISCPA.
All Rights Reserved.
The Iowa Society
of Certified Public Accountants represents more than 4,500 CPAs employed in public accounting, business, industry, government, not-for-profit
organizations, and education.
Terms and Conditions of Use
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Iowa Society
of Certified Public Accountants
950 Office Park Rd., Suite 300
West Des Moines, IA 50265-2548
Phone: 515-223-8161
Toll-free in Iowa: 800-659-6375
Fax: 515-223-7347
Email:
iacpa@iacpa.org
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Some documents listed on
this page are pdf files. To view,
print, or download these documents, get the free
Adobe Acrobat Reader from Adobe Systems (see link above).
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