The Accounting Policy & Practice Report ® provides financial accounting policy makers, advisors, and practitioners with the latest news, expert insights, and guidance on emerging, evolving,...
Over the years, the peer review process has expanded to cover all forms of attest services (audits, reviews, compilations, and agreed-upon procedures engagements, among others), and now has become mandatory in almost every jurisdiction in the United States. The AICPA also made peer review mandatory for its various audit practice sections, the first being the SEC Practice Section, which all firms who audited public companies were required to join.
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