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The report presents data for peer reviews accepted during calendar years 2021–2023, covering a full three-year cycle, and explains the scope and use of oversight activities conducted on a calendar-year basis. 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All rights reserved. AICPA and American Institute of CPAs are trademarks of the American Institute of Certified Public Accountants and are registered in the United States, the EU and other countries. The Globe Design is a trademark owned by the Association of International Certified Professional Accountants and licensed to the AICPA.  \nFor information about obtaining permission to use this material other than for personal use, please email [copyright-permissions@aicpa-cima.com](copyright-permissions@aicpa-cima.com).  \nAll other rights are hereby expressly reserved. The information and any opinions expressed in this material do not represent official pronouncements of or on behalf of the AICPA, CIMA, or the Association of International Certified Professional Accountants. This material is offered with the understanding that it does not constitute legal, accounting, or other professional services or advice. If legal advice or other expert assistance is required, the services of a competent professional should be sought.  \nTable of Contents  \nIntroduction ................................................................................................................................ i  \nLetter to the AICPA Peer Review Board .................................................................................1  \nAICPA Peer Review Program ..................................................................................................3  \nExhibit 1 Results by type of peer review and report issued ................................................... 13  \nExhibit 2 Type and number of reasons for report deficiencies .............................................. 14  \nExhibit 3 Number of nonconforming engagements .............................................................. 15  \nExhibit 4 Summary of required follow-up actions .................................................................. 16  \nExhibit 5 Administering Entities approved to administer the Program in 2023 ....................... 17  \nExhibit 6 Oversights of Administering Entities performed by the AICPA Oversight Task Force..............................................................................................................................................18  \nExhibit 7 Comments from oversights of Administering Entities performed by the AICPA Oversight Task Force ............................................................................................................19  \nExhibit 8 Comments from RAB observations performed by AICPA staff and OTF members .21 Exhibit 9 Material departures from professional standards identified in the enhanced oversight process .................................................................................................................................22  \nExhibit 10 Summary of oversights performed by Administering Entities .................................23  \nExhibit 11 Summary of benchmark results for 2023 .............................................................. 24  \nAppendix 1 History of Peer Review at the AICPA .............................................................27  \nAppendix 2 AICPA Peer Review Program overview ..........................................................30  \nGlossary ...........................................................................................................................32  \nIntroduction  \nPurpose of this report  \nThe Annual Report on Oversight (report) provides a general overview and information on the results of the AICPA Peer Review Program ( program) oversight procedures. This report concludes whether the objectives of the AICPA Peer Review Board’s (PRB) oversight program were met.  \nScope and use of this report  \nThis report contains data pertaining to the program and should be reviewed in its entirety to understand the full context. In","cbCaiqKFE9UPigws","https://ap.wps.com/l/cbCaiqKFE9UPigws","pdf",559574,41,"English","# Introduction\n## Purpose of this report\n## Scope and use of this report\n# Letter to the AICPA Peer Review Board\n## Oversight responsibilities and context\n# AICPA Peer Review Program\n## Exhibit 1 Results and report types\n## Exhibit 2 Report deficiencies by reasons\n## Exhibit 3 Nonconforming engagements\n## Exhibit 4 Required follow-up actions\n## Exhibit 5 Administering Entities approvals (2023)\n## Exhibit 6 Oversights of Administering Entities by AICPA Oversight Task Force\n## Exhibit 7 Comments from oversights\n## Exhibit 8 Comments from RAB observations\n## Exhibit 9 Material departures from professional standards\n## Exhibit 10 Summary of oversights by Administering Entities\n## Exhibit 11 Summary of benchmark results for 2023\n# Appendix and glossary\n## Appendix 1 History of Peer Review at the AICPA\n## Appendix 2 Program overview\n## Glossary","[{\"question\":\"What is the purpose of the Annual Report on Oversight?\",\"answer\":\"It provides a general overview of the AICPA Peer Review Program oversight procedures and concludes whether the AICPA Peer Review Board’s oversight objectives were met.\"},{\"question\":\"What period of peer reviews does the report cover?\",\"answer\":\"It covers peer reviews accepted during calendar years 2021–2023, representing a full three-year peer review cycle.\"},{\"question\":\"How were oversight procedures affected by the COVID-19 pandemic?\",\"answer\":\"The report states the pandemic impacted oversight procedures in 2021 and 2022, with certain procedures not performed in 2022 and others continuing with a reduced scope.\"}]","Annual Report on Oversight - Issued April 22, 2024 | PDF",1789535626]