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PEER REVIEW REPORTING FORM LICENSEE FIRM INFORMATION 3

PEER REVIEW REPORTING FORM LICENSEE FIRM INFORMATION 3 2025

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The document is a Peer Review Reporting Form required by the California Board of Accountancy for licensees or firms to report their peer review status and compliance with accounting standards. It includes sections for firm information, peer review details, and certification of accuracy. The form aims to ensure that firms undergoing peer reviews meet regulatory requirements and maintain professional standards in accounting and auditing services.

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We have answers to the most popular questions from our customers. If you can't find an answer to your question, please contact us.

How quickly must a licensee inform the board in writing of reported violations and events?

Section 5063(c). A licensee shall report to the board in writing, within 30 days of the entry of the judgment, any judgment entered on or after January 1, 2003, against the licensee in any civil action alleging any of the following: (1) Dishonesty, fraud, gross negligence, or negligence.

Is peer review mandatory?

Peer Review Mandate The Securities and Exchange Board of India (SEBI), the regulatory body for securities and commodity market in India, has already mandated Peer Review for auditors who are conducting statutory audit of listed entities.

What is Form 3 PCAOB?

FORM 3 SPECIAL REPORT FORM accounting firm must use this Form to file special reports with the Board pursuant to Section 102(d) of the Act and Rule 2203 and to file any amendments to a special report.

Does my CPA firm need a peer review?

A CPA firm must engage a unrelated accounting firm every three years. The unrelated accounting firm will perform a independent review of the firms audit practices.

Can a CPA do a compilation without a peer review?

To prepare compiled financials as a CPA, you need to have a peer review done first and then every 3 years afterwards.

Does the firm need to submit a peer review reporting form to the board?

Once the peer review is completed, you are required to report the results of your peer review on the Peer Review Reporting Form (PR-1) Form to the California Board of Accountancy (CBA). Report your peer review results by submitting the PR-1 form to the CBA with your license renewal application.

Do CPA firms need to be peer reviewed?

(All attest services are subject to Peer Review). Firms must undergo peer review at least once every 3 years.

How often does a CPA firm need a peer review?

Education Law 7410 requires public accounting firms to undergo a peer review of the firms attest services within 18 months of providing its initial attest service and every three years thereafter.

PEER REVIEW REPORTING FORM LICENSEE FIRM INFORMATION 3 2025

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