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INTERNATIONAL SERVICES Global Education Center SAMPLE NEW PEER REVIEW LETTER Peer review letters are required from experts in the aliens field in a petition for permanent residence National Interest
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A peer review sample is a sample of work performed by a CPA that is examined by other licensed CPAs to assess its compliance with professional standards and regulatory requirements.
Licensed CPAs performing attest engagements are required to file a peer review sample.
To fill out a peer review sample, licensed CPAs need to provide detailed information about the engagement, including the nature of the work performed, the procedures followed, and the results obtained. This information should be supported by relevant documentation.
The purpose of a peer review sample is to ensure that CPAs are adhering to professional standards and regulations in their attest engagements, thereby promoting quality and maintaining public confidence in the profession.
On a peer review sample, CPAs must report information such as the description of the engagement, identification of significant risks, procedures performed, findings, and recommendations for improvement.
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