Peer review is required for all California-licensed firms, including sole proprietorships, which perform accounting and auditing services using any of the following professional standards:
- Statements on Auditing Standards (SASs)
- Statements on Standards for Accounting and Review Services (SSARS)
- Statements on Standards on Attestation Engagements (SSAEs)
- Government Auditing Standards (Yellow Book)
- Audits of non-SEC issuers performed pursuant to the standards of the Public Company Accounting Oversight Board.
Peer review is a systematic review of a firm’s accounting and auditing services performed by a peer reviewer who is unaffiliated with the firm being reviewed to ensure work performed conforms to professional standards
Rojas and Associates, CPAs is a regional CPA firm with offices in Sacramento, San Jose and San Clemente, California. We currently have 2 peer reviewers i.e.: we perform the monitoring peer reviews of other CPA firms. Our firm went through peer review in January, 2011 and passed with outstanding verbal comments.