Peer Reviewer Qualifications
担任同行评审小组成员, 队长或评审队长, 你必须符合以下条件:
- Be an active, non-suspended member of the 188bet亚洲真人体育下载 and be licensed to practice as a CPA.
- Be currently active in 公共实践 at a supervisory level in the accounting or auditing function of an enrolled firm, 作为合作伙伴, 经理或具有同等监督职责的人员.
- Currently active means a reviewer should supervise one or more of the firm’s accounting or auditing engagements or carry out a quality control function on the firm’s accounting or auditing engagements.
- 如果公司最近的同行评议是业务评估, the reviewer is not eligible to serve as a team captain for system reviews.
- Be associated with a firm (or all firms if associated with more than one) that received a pass rating for its most recent peer review.
- 如果一家公司最近的评级是有缺陷的及格或不及格, 该公司的成员没有资格进行同行评议.
- 具备最新的专业知识, peer review and quality control standards applicable to the kind of practice to be reviewed.
- Obtain at least 40% of the 188bet亚洲真人体育下载 required CPE in subjects relating to accounting, 审核和质量控制. Peer reviewers should obtain at least 8 hours in any 1 year and 48 hours every 3 years.
- Have at least five years of recent experience in 公共实践 in the accounting or auditing function.
- Recent means having experience within the last five years in the industries and levels of service for which engagements are reviewed. 然而, a reviewer should be cautious of high-risk engagements or industries with newly issued standards. 例如, if new industry standards or practices have occurred in the most recent year, the reviewer may need current practice experience in that industry to meet the qualification.
- Have provided the administering entity with information that accurately reflects the qualification of the reviewer including recent industry experience, 每年更新一次.
国家同行评议委员会(NPRC)审稿人资格
A reviewer must be associated with a firm whose most recent review was administered by the NPRC. Note: this is not a requirement for a peer reviewer on a review of a firm that chooses (but is not required) to have its peer review administered by the NPRC.
If you are not qualified to be a peer reviewer but are interested aiding the peer review team with the review of Service Organization Control (SOC) engagements as a SOC专家, 访问我们的 SOC专家 点击此处了解更多信息.
你准备好开始了吗? 报名参加 培训 如果你想成为一个团队或复习队长. 提交 如果您想成为团队成员，请提供您在PRIMA的同行评审简历.
For more information on how to enter your resume, please see the PRIMA 帮助 article 更新和打印审稿人简历.
If you are interested in becoming a peer reviewer or have any questions about peer review, 请电子邮件 BecomeAReviewer@rugcleaningpainesville.com. 我们期待收到您的来信!
Team and Review Captain Qualifications
系统评审小组的一名成员被指定为组长. The individual performing an Engagement review is designated the review captain. The team or review captain is responsible for supervising and conducting the review, communicating the review team’s findings to the reviewed firm and to the administering entity, preparing the review’s report and ensuring that peer review documentation is complete and submitted to the administering entity on a timely basis.
As a team or review captain you’ll gain valuable leadership experience and learn how to effectively plan system and engagement peer reviews. You’ll also further your understanding of a firm’s system of quality control.
To serve as a team captain or a review captain, the reviewer must meet the following qualifications:
- 除了同行审稿人的资格, to be a team captain, a reviewer must be a partner.
- 除了同行审稿人的资格, 成为一名检阅队长, 审稿人没有必要成为合伙人.
- 已经完成了 peer review 培训 that meets the requirements established by the 188bet亚洲真人体育下载 同行评审 Board within 12 months of the commencement of the peer review. 有关这些要求的更多信息，请访问我们的 同行评议培训 页面.
Must-Select Engagement Reviewer Qualifications
The 188bet亚洲真人体育下载 同行评审 Board (PRB) defines must-select engagements as those performed under 政府审计准则, including compliance audits under the Single 审计 Act; audits of employee benefit plans; audits performed under Federal Deposit Insurance Corporation Improvement Act (FDICIA); and examinations of service organizations (SOC 1 and SOC 2 engagements).
To serve as a reviewer of must-select engagements, you must meet the following qualifications:
- Currently supervise or perform must-select engagements in his or her own firm; or must carry out reviews of engagements in his or her own firm as part of the firm's monitoring or inspection process.
- Currently meet relevant, industry specific educational requirements, as applicable.
- 美国注册188bet亚洲真人体育下载审计质量中心在哪里.g., 员工福利计划和政府审计质量中心), reviewers of must-select engagements must be associated with firms that are members of the respective 审计 Quality Center.
- 已经完成了 额外的培训 专注于满足PRB要求的必须选择的业务.
SOC专家
If you are not qualified to be a peer reviewer but are interested aiding the peer review team with the review of Service Organization Control (SOC) engagements as a SOC专家, 访问我们的 SOC专家 点击此处了解更多信息.
