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Introduction - Qualifications of the Reviewer

The nature and complexity of peer review require the exercise of professional judgement. Accordingly, an individual serving as a reviewer shall: -

  1. Be a member;

  2. Possess at least ten/fifteen years' experience of audit; and

  3. Be currently active in the practice of accounting and auditing.

Note that 10/15 years’ audit experience need not be continuous but cumulative; but any block of less than 2 years’ experience in determining cumulative experience shall not be counted.

Further note that Reviewers having 10 years or more audit experience but less than 15 years audit experience are considered for allotment of reviews of practice units falling under Stage III of peer review only and reviewers having 15 years or more audit experience are considered for allotment of reviews of practice units falling under all Stages of peer review.

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