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An American Institute of Certified Public Accountants (AICPA) approved practice
monitoring program, the Peer Review Program has been the cornerstone of the
accounting profession’s self-regulatory program since 1977. Designed to assure
the public that CPAs practice in firms that provide services of the highest
quality, peer review is a periodic outside review of the firm’s quality control
system in accounting and auditing.
Peer review is a condition of membership in the AICPA. Most firms are required to have a peer
review covering a one-year period, once every three years.
David R. Ramos, CPA has undergone several such reviews. In each of the reviews, the firm’s quality control system has been found to be effective. This firm has always been issued the highest rating
available.
Because of the firm’s outstanding proficiency, David R. Ramos, CPA was asked to
be a reviewer for the AICPA Peer Review Program in 1991. Ramos has performed
over 500 peer reviews and inspections for small and medium-sized firms. Very few
CPAs have such distinguishing credentials.
Two types of Peer Reviews:
• System reviews are for firms performing engagements under the Statements on
Auditing Standards (SASs) or examinations of prospective financial information
under the Statements on Standards for Attestation Engagements (SSAEs). Ramos
will study and evaluate the quality control policies and procedures in effect
during the review year and review a reasonable cross-section of the firm’s
accounting and auditing engagements, including working papers.
• Engagement reviews are for firms performing compilations with disclosures
and/or review engagements, but not audits. Ramos will read selected compilation
and/or review reports and related financial information. Ramos may also review
required documents under the SSARS and SSAEs. This is usually done off-site.
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Why select
David R. Ramos,
CPA
for your Peer Review?
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Ramos has had experience at all levels of practice and understands the
realities and pressures facing you. During the review of your practice, he will
assist you in becoming more efficient, effective, and profitable. You will also
be provided with forthcoming accounting and auditing requirements. Just as
importantly, the peer review report will always be issued in a timely fashion.
What Peer Review Clients have said:
“Thank you for giving us more than just the required peer review. You gave us
many more recommendations than we expected and your suggestions are well taken.
We really look forward to reducing our time on future audit work.”
“I plan to refer others to you for their peer review. I appreciate your
value-added approach to the peer review process and I know they will appreciate
it also.”
“Your explanations during this process have been very helpful. It makes such a
difference to know ‘why’ in addition to ‘what.’”
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For a consultation or to request more info about our services, please fill out form on contact page.
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