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Preview


Preparing for Peer Review

Description

  • Length: 2 Hours
  • This course discusses Florida’s peer review legislation and the rules governing peer review.  It also covers areas that firms should be aware of when preparing for their peer review such as: quality control standards and who they apply to; common peer review findings; peer review risk and engagement selection process; scheduling your peer review; and how to find a reviewer.

     

Basic Course Information

  • CPE Credits: 2
  • Field of Study 1: Accounting & Auditing (2 hours)
  • Program Level (Basic, Update, Intermediate, Advanced, Overview): Update
  • Prerequisites: Some familiarity with a peer review program
  • Advanced Preparation: None
  • Producer: Florida Institute of CPAs

Learning Objectives

  • Learning Objective 1: • Review the requirements of the new Peer Review Legislation (Florida Senate Bill 328)
  • Learning Objective 2: • Identify ways to improve quality in a firm’s audit and accounting practice
  • Learning Objective 3: • Review common peer review findings
  • Learning Objective 4: • Review Quality Control Standards and how those standards relate to peer review
  • Learning Objective 5: • Examine peer review risk and engagement selection for peer reviews

Faculty

  • Faculty and Production Information
    • Dan Hevia, Audit and Litigation Shareholder, Gregory Sharer & Stuart
    • Dan is a graduate of the University of South Florida and an audit and litigation shareholder with Gregory, Sharer & Stuart. He is the past chairman of the AICPA National Peer Review Board and the FICPA State Peer Review Committee and has served as a team captain on hundreds of peer reviews. He has served as an investigator and expert witness to the Florida Board of Accountancy and as an expert witness to the Florida Department of Financial Services. Dan has also served as an expert witness in a number of accountants’ malpractice cases.

       

    • Paul N. Brown, CPA, CGMA, Director of Technical Services, Florida Institute of CPAs
    • Paul Brown joined the FICPA in November 1992 and is the Director of Technical Services for the Florida Institute of CPAs (FICPA). One of Paul’s main duties is to serve as the technical reviewer in Florida for the American Institute of Certified Public Accountants (AICPA) Peer Review Program. The program administers approximately 450 reviews annually in Florida and oversees approximately 125 peer reviewers.

      Paul also assists members in the areas of professional ethics and professional standards. As part of his role in the peer review program Paul has previously been an instructor and author of continuing education programs for the AICPA and FICPA, for which he had received several outstanding discussion leader and author awards. Paul has also served
      on the AICPA’s Technical Reviewers Advisory Task Force to the Peer Review Board and serves as staff liaison to two committees and one section of the FICPA.

      Prior to joining the FICPA, Paul was an audit manager with the regional firm of Williams, Cox, Weidner & Cox (now Carr, Riggs & Ingram) in Tallahassee, Florida. Paul holds a Bachelor of Science degree in accounting and finance from Florida State University and has been licensed as a CPA since 1988.

Course Materials

  • Course Materials
    • Important CPE Credit Information_2014 (0)
    • Preparing for Peer Review-0414 (0)
    • Hevia, Daniel (0)
    • Bio - Brown (0)

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