I provide technical GAAP and GAAS assistance to CPA firms for nonpublic company audits and other services. While I do not provide peer reviews, I assist CPAs in preparing for and responding to peer reviews.

Logistics

Generally, this consultation work can be handled via phone or internet. On site consultation may be preferred for certain services. Often, a consultation during on site peer review of workpapers can obviate comments. CPA firms have also requested meetings with their client to assist with highly technical or contentious issues.

Timing

I recommend that peer review issues be addressed several months before the peer review of workpapers to make sure all issues are addressed early. Often clients have requested a quality review before the end of the audit for those engagements in which they anticipate problems.