同行评审
The og体育线上平台 administers the AICPA 同行评审 程序 in 俄勒冈州, 夏威夷, 关岛, and Northern Mariana Islands. 除了, og体育线上平台与俄勒冈BOA签订合同，为未参加AICPA同行评审计划的被许可人管理og体育线上平台同行评审计划.
同行评议计划是一项教育和补救计划，旨在帮助您提高实践质量. og体育线上平台 administers the peer review program according to AICPA standards. In this function we serve as a resource by assisting your firm in scheduling a review, 选择审稿人, and finalizing your firm's report through the committee acceptance process.
An accounting and auditing practice for the purposes of these standards is defined as all engagements covered by Statements on Auditing Standards (SASs); Statements on Standards for Accounting and Review Services (SSARS)2 (see interpretations); Statements on Standards for Attestation Engagements (SSAEs); Government Auditing Standards (the Yellow Book) issued by the U.S. Government Accountability Office; and audits of non-SEC issuers performed pursuant to the standards of the Public Company Accounting Oversight Board (PCAOB).
俄勒冈州All firms that perform attest or compilation services in 俄勒冈州, 或俄勒冈州的客户, 作为ORS 673规定的注册条件，是否需要参加经批准的同行评审计划.160 and for each renewal period. 在第一份报告发布之前，公司必须将注册证明和首次同行评审的日期发送给俄勒冈州会计委员会. 详情请浏览 俄勒冈州 Board of Accountancy. 根据俄勒冈州行政法规(OAR) 801-050-0040(2)，所有公司都必须参加AICPA促进州董事会访问(FSBA)计划. |
夏威夷每一个公司, including the 夏威夷 offices and 夏威夷 engagements of foreign or multi-state firms, 根据HRS 466-7节要求获得公司执业许可的，每三年进行一次同行评审. The firm’s 夏威夷 offices, 如果有任何, 根据AICPA同行评审标准进行的同行评审应包括夏威夷和夏威夷的认证业务. Upon completing a peer review, each firm is required to submit a 同行评审 Compliance Reporting Form to the 夏威夷 Board of Public Accountancy 在收到主办机构的完成通知后的30个日历日内, along with other required documents identified in HRS 466-38. |
关岛As a condition to obtaining a Firm Permit to Practice under 22 关岛 Code § 35107, any firm that performs attest or compilation services in 关岛, or for a client having its home office in 关岛, or that uses the title ‘CPA’ or ‘CPA firm’, is required to undergo a peer review once every three years. 详情请浏览 关岛 Board of Accountancy. |
To begin the enrollment process, please first complete a Public Accounting Firm Creation Form and submit it to our team at peerreview@sanansaattaja.net. Once processed we will contact you with next steps.
所有同行评议信息和文件都在同行评议综合管理应用程序(PRIMA)中进行管理。, a web-based system for administering and tracking peer reviews.
PRIMA sends notices via email. 请添加 prima@aicpa.org to your safe senders and respond timely to requested actions.
og体育线上平台同行评审人员 | AICPA 同行评审 Support |
When planning and scheduling a peer review, firms should ensure that the peer review will be completed prior to the due date. 退出会议日期应安排在截止日期前至少两周. For example: If a firm has a due date of September 30, the exit conference date should be no later than September 16.
It is the firm’s responsibility to ensure its peer review is completed timely. Failure to do so may result in the firm being deemed non-cooperative. 在截止日期之前留出足够的时间来完成同行评议将有助于确保评议及时完成. Many factors such as illness, loss of staff, weather, etc. may delay the commencement of a review and could cause the review to be submitted late.
如果公司意识到它将无法在指定的截止日期前完成同行评审或纠正措施, an extension can be requested. All requests must be submitted in PRIMA prior to the current due date.
Extensions will be considered on a case-by-case basis.
Acceptable reasons for requesting an extension:
- The firm is a new firm because of a merger or dissolution, or a dissolution is imminent.
- 公司需要更多的时间来完成同行评议范围内的重大项目.
- The firm is unable to have the review because of the absence, loss or turnover of personnel significant to the conduct of the review.
- 公司的记录或办公室因自然灾害而严重受损或毁坏.
- 公司需要更多的时间，因为它选择了一个有日程冲突的审稿人，无法在公司的截止日期前进行审查，但可以在一两个月内进行审查.
- There is an incomplete engagement, which is an initial engagement, and there is no comparable engagement (PRC-210 .A22.b).
- Other circumstances that, in the 同行评审 Committee’s judgment, warrant an extension.
Unacceptable reasons for requesting an extension:
- 该公司表示需要更多的时间来准备审查或实施新的质量控制政策和程序.
- The firm is developing a quality control document.
- The firm is not ready for the review.
- The firm has added a new partner.
- The nature of the firm's accounting and auditing practice changes. 例如:一家拥有审计业务的公司在注册时被指定了一个截止日期，后来放弃了审计业务, and the firm has not performed an audit for a least a year. 除了, 在今年年底之后，公司惯例的变化不应改变审查的类型或审查的截止日期, unless those changes would result in a step-up review.
俄勒冈事务所必须在收到OAR-801-050-0020(4)(g)规定的延期申请后的21天内向俄勒冈会计委员会提交批准的延期请求副本。
根据HRS第466-34(f)条，公司必须在批准延期申请后的20天内通知夏威夷公共会计委员会。
请注意: 如果贵公司按照公认的政府审计准则(GAGAS)执行审计业务, please note that the GAO does not automatically accept extensions beyond 3 months. While administrative entities, such as the 俄勒冈OG体育平台协会' 同行评审 Committee, may grant extensions of more than 3 months, 这些公司还必须向GAO申请(并获得批准)超过3个月的延期，以避免违反GAGAS. 公司应该能够向队长提供政府问责局批准的延期, 如果适用的话.
To request an extension, please contact:
Government Auditing Standards
U.S. General Accounting Office
(202) 512-9535
如果公司不能在指定的截止日期前完成同行评议，并且没有获得延期, 在公司同行评审截止日期和同行评审完成日期(报告日期)之间完成或发布的任何黄皮书审计业务将自动被视为不合格.
如果延期得到GAO的批准，公司应书面通知同行评议人员.
Firms may find that a major engagement routinely is not completed, or its review is due during its busy season, which causes the firm to request an extension. The firm should consider requesting a change in year-end. 请记住，公司的下一次同行评议不能涵盖12个月的时间，从上一次同行评议开始不能超过三年.
鼓励公司在年底与同行评议人员和og体育线上平台同行评议人员讨论可能的变化. Year end change requests must be submitted in PRIMA.
年注册费
截至2023年4月
| 参与评论 | 系统评价 | |
| 1专业 | $265 | $435 |
| 2 - 5专业人士 | $370 | $535 |
| 6 - 10的专业人士 | $480 | $645 |
| 11-19专业人士 | $590 | $750 |
| 20至49专业人士 | $695 | $860 |
| 50 +专业人士 | $800 | $965 |
| Each type of "must select"* industry engagement performed 公司 | $125 | |
| Firms in the og体育线上平台 同行评审 程序 without a partner/owner who is an og体育线上平台 成员 | $300 | $300 |
| PRIMA fee for firms in the og体育线上平台 同行评审 程序 | $85 | $85 |
* "Must select" engagements include those performed under Government Auditing Standards, audits of employee benefit plans, audits performed under FDICIA, audits of depository institutions (with assets of $500 million or greater), examinations of service organizations (SOC 1® and SOC 2® engagements).
任何参加同行评议项目但不需要进行同行评议的公司每年都要缴纳25美元的注册费&A).
额外费用
- Reinstatement fee if firm was dropped from program is $500
Reviewer Fees and Expenses
您的审核公司将根据合同或委任书直接向您的公司收取任何审核费用和开支.
下载 2022年的报告