Peer Review for CPAs |
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CPAs practicing public accountancy by providing attestation services to clients are required by the Utah Board of Accountancy to be enrolled in an approved practice monitoring program. Peer reviews are conducted under the AICPA's Standards for Performing and Reporting on Peer Reviews. Specific requirements and guidelines for Utah's peer review program can also be found in the accountancy statute and rules governing the practice of public accountancy in Utah. CPA Firms that audit public companies must undergo inspection by the Public Company Oversight Board. This new entity was formed as a result of the passage of the Sarbanes Oxley Act. Public files for CPA firms that perform public company audits can be found on the AICPA's website. To determine if a CPA firm is registered with the Peer Review program for licensure in the State of Utah, please contact the administrator. |
