Idaho Peer Review Annual Report on Oversight Date Issued December 30, 2016
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1 Idaho Annual Report on Oversight Date Issued December 30, 2016 Administering Entity Oversight Process and Procedures General Guidelines: The Committee will annually perform oversight on at least 2% of the reviews scheduled for the current year. Within the 2% selected, there will be at least one system and one engagement review selected for oversight. In addition to the criteria mentioned above, at least two engagement oversights will be performed each year. These oversights must include either audits of employee benefit plans under ERISA, engagements under the Governmental Auditing Standards or FDIC engagements. Also, the two oversights selected should not be of the same types of audits. The selections may be random or targeted and are based on the criterion which is outlined in the AICPA Oversight Handbook. A Committee member will be assigned to perform the oversight. Where needed, the technical reviewer may also perform oversight. The oversight will be performed in accordance with the guidelines listed in the AICPA Oversight Handbook. The Committee member will be present for, at a minimum, the exit conference. The Committee member will complete the applicable exhibits in the Oversight Handbook and submit those exhibits along with a written report to the Committee for approval. Committee members will be reimbursed for their travel expenses. er Resume Verification: All Idaho reviewer resumes will be verified over a three-year period, with 1/3 of reviewer resumes being verified each year. The verification process will be performed in accordance with the guidance provided in the AICPA PRP Oversight Handbook. Administrative Oversight: Every other year, the Committee chair will perform administrative oversight to ensure that the peer review program is being administered in accordance with guidance as issued by the AICPA Board. This oversight will be performed utilizing the guidelines listed in the AICPA Oversight Handbook. Technical er Oversight: Each year the Committee, or a representative of the Committee, will perform a formal evaluation of the technical reviewer. Summary of s The Idaho Society of CPAs (ISCPA) serves as the administering entity for the AICPA in the State of Idaho, and also administers the ISCPA (which operates exactly the same as the AICPA ) for firms not enrolled in the AICPA. Participation in the program is required of each practice unit registered with the Idaho State Board of Accountancy (ISBA) which issues reports on accounting and auditing engagements, including audits, reviews, compilations and prospective financial information. The ISBA has designated ISCPA as an authorized administering entity able to approve peer review reports issued for firms enrolled in peer review programs administered by ISCPA.
2 ISCPA Annual Report on Oversight Page 2 Number of Enrolled Firms by Number of Professionals* as of December 30, 2016 ^AICPA ISCPA Sole Practitioners Professionals Professionals Professionals Professionals Professionals 1 0 Totals * Professionals are considered all personnel who perform professional services, for which the firm is responsible, whether or not they are CPAs. ^ At least one partner of the firm must be a member of the AICPA to enroll in the AICPA. Results of s Performed During the Year 2015 Results by Type of and Report Issued ^AICPA System s: ISCPA Pass 16 2 Pass with Deficiencies 5 0 Fail 0 0 Subtotal System 21 2 Engagement s: Pass 27 8 Pass with Deficiencies 7 4 Fail 3 2 Subtotal Engagement Totals ^ At least one partner of the firm must be a member of the AICPA to enroll in the AICPA.
3 ISCPA Annual Report on Oversight Page 3 Reasons for Pass with Deficiencies and Fail Report Grade The following lists the reasons, summarized by elements of quality control as defined by Statement on Quality Control Standards, for Pass with Deficiencies and Fail Report Grade for system reviews performed for Reasons for Pass with Deficiencies and Fail Report Grade ^AICPA ISCPA Leadership responsibilities for quality within the firm ( the tone at the top ) 0 0 Relevant Ethical Requirements 0 0 Acceptance and Continuance of Client Relationships and specific engagements 0 0 Human Resources 0 0 Engagement Performance 4 0 Monitoring 0 0 Totals 4 0 ^ At least one partner of the firm must be a member of the AICPA to enroll in the AICPA. Number of Engagements or Reported on in Accordance with Professional Standards in All Material Respects The following shows the total number of engagements reviewed and the number identified as engagements not performed in accordance with professional standards in all materials respects (previously substandard ) from peer reviews performed during The Standards state that an engagement is ordinarily considered not performed in accordance with professional standards in all material respects when deficiencies, individually or in aggregate, exist that are material to understanding the report or the financial statements accompanying the report, or represents omission of a critical accounting, auditing, or attestation procedure required by professional standards. ^AICPA ISCPA Engagement Type Number of Engagements Number of Engagements ed in Accordance ed in Accordance Audits Single Audit Act (A-133) Audits Governmental All Others Audits ERISA Compiled Financial Forecast and Projection Audits Other
4 ISCPA Annual Report on Oversight Page 4 ^AICPA ISCPA Engagement Type Number of Engagements Number of Engagements ed in Accordance ed in Accordance s Compilations with Disclosures Compilations without Disclosures Other SSAE Agreed-Upon Procedures Preparation Engagements Omit Disclosures Totals Percent not performed in accordance with professional standards 14% 17% Note: The above data reflects peer review results as of December 30, Approximately 8.6% of 2015 reviews are in process and their results are ^ At least one partner of the firm must be a member of the AICPA to enroll in the AICPA. Summary of Required Follow-up Actions The Committee is authorized by the Standards to decide on the need for and nature of any additional follow-up actions required as a condition of acceptance of the firm s peer review. During the report acceptance process, the peer review committee evaluates the need for follow-up actions based on the nature, significance, pattern, and pervasiveness of engagement deficiencies. The peer review committee also considers the comments noted by the reviewer and the firm s response thereto. If the firm s response contains remedial actions which are comprehensive, genuine, and feasible, then the committee may decide to not recommend further follow-up actions. Follow-up actions are remedial and educational in nature and are imposed in an attempt to strengthen the performance of the firm. A review can have multiple follow-up actions. For 2015, the following represents the type of follow-up actions required. Type of Follow-up Action ^AICPA ISCPA Agree to take certain Continuing Professional Education (CPE) 8 4 Agree to hire consultant for preissuance reviews 3 0 Submit proof of CPE taken 3 1 Team Captain review correction of subsequent engagement 4 0 Submit proof of purchase of manuals 2 3 Totals 20 8 ^ At least one partner of the firm must be a member of the AICPA to enroll in the AICPA.
5 ISCPA Annual Report on Oversight Page 5 Oversight Results s ^AICPA Member Firms Non-AICPA Member Firms Type of (System or Engagement) Must Select Engagement (ERISA, GAGAS, FDICA, NONE) Total Oversights Type of (System or Engagement) Must Select Engagement (ERISA, GAGAS, FDICA, NONE) Total Oversights System ERISA 1 ERISA 0 GAGAS 1 System GAGAS 0 NONE 1 NONE 0 Engagement 1 Engagement 0 ^ At least one partner of the firm must be a member of the AICPA to enroll in the AICPA. Verification of er s Resumes Total Number of ers Total Number of Resume s Verified for Year Percent of Total Verified % Administrative Oversights Date of Last Administrative Oversight Performed by the Administering Entity December 2016 Date of Last On-site Oversight Performed by the AICPA Oversight Task Force (covers only the AICPA ) November 2015
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