Wisconsin Administrative Code
Accounting Examining Board
Chapter Accy 9 - Peer Review (Renumbered)
Section Accy 9.02 - Requirement for firm license renewal (Renumbered)

Universal Citation: WI Admin Code § Accy 9.02
Current through August 26, 2024

The following questions are intended to assist firms in determining whether a peer review is required for renewal. An affirmative response to any part of any question means that a peer review is required. Caution: This list is not exclusive. Refer to the standards if in doubt.

1. Does your firm audit SEC clients, including employer-sponsored plans required to file a form 11-K with the SEC?

2. Does your firm currently perform the following types of engagements?

*Statements on Auditing Standards (SASs) - Audits?

*Agreed-upon procedures?

*Statements on Standards for Accounting and Review Services (SSARS)?

*Reviews of financial statements?

*Compilations of financial statements with disclosures?

* Compilations of financial statements where "Selected Information-Substantially All Disclosures Required Are Not Included?"

¢Compilations of financial statements that omit substantially all disclosures?

*Statements on Standards for Attestation Engagements (SSAE)?

*Examinations of prospective financial statements under SAARS?

¢Compilations of prospective financial statements under SAARS?

¢Agreed-upon procedures of prospective financial statements?

*Examinations of written assertions?

*Reviews of written assertions?

*Agreed-upon procedures of written assertions?

*Engagements under Government Auditing Standards (Yellow Book)?

Disclaimer: These regulations may not be the most recent version. Wisconsin may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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