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It has been noticed that while submitting the Peer Review Reports, the Reviewers make use of the letter-head of the firm of chartered accountants in which they are either partners or proprietor. It may be noted that empanelment as a Reviewer is in an individual capacity and not in the capacity of a partner/proprietor of a firm. In this connection, attention is invited to answer to Q. 59 in the booklet on FAQs which states as under:-
"The report should be issued on the Reviewer's (individual) letter-head and signed by the Reviewer. It should be addressed to the Peer Review Board and should be dated as of the date of the conclusion of the review."
Peer Reviewers are, therefore, advised to issue the Peer Review Reports on their individual letter-heads and not on the letter-heads of firms with which they are associated. Any correspondence with the Peer Review Board shall also be made on the Reviewer's individual letter-head. | 
