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Proposed Amendments To Standards For Performing And Reporting On Quality Reviews : Performing And Reporting On Off-Site Quality Reviews;Performing And Reporting On Off-Site Quality Reviews; Exposure Draft (American Institute Of Certified Public Accountants), 1993, Jun. 15, American Institute Of Certified Public Accountants. Quality Review Executive Committee
Proposed Amendments To Standards For Performing And Reporting On Quality Reviews : Performing And Reporting On Off-Site Quality Reviews;Performing And Reporting On Off-Site Quality Reviews; Exposure Draft (American Institute Of Certified Public Accountants), 1993, Jun. 15, American Institute Of Certified Public Accountants. Quality Review Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
The Quality Review Executive Committee (QREC) is considering the issuance of these proposed amendments to the Standards for Performing and Reporting on Quality Reviews to enhance on-site and off-site quality reviews and eliminate some of the differences between the two types of reviews. The proposed amendments would bring about significant changes in the performance and reporting on quality reviews. The proposed amendments: 1. Allow associations of CPA firms to arrange and carry out off-site quality reviews in the same manner as they arrange and carry out on-site quality reviews. 2. Require all individuals performing on-site and off-site quality reviews (a) …