Peer Review Reporting Form (Pr-1) - State Of California Page 3
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4PEER REVIEW REPORTING FORM
INSTRUCTIONS
In accordance with Title 16 California Code of Regulations Section 45, this form must be submitted to the
California Board of Accountancy no later than the expiration of the license.
LICENSEE/FIRM INFORMATION
1-5. Enter the information for the licensee or firm for which the report is being submitted.
6.
Indicate if the licensee is operating as an accounting firm. Business and Professions Code Section
5035.1 defines a firm as a sole proprietorship, a corporation, or a partnership.
Sole Proprietorship: A business entity which is owned by one individual and where there is no legal
∙
distinction between the owner and the business. A single shareholder corporation is not a sole
proprietorship.
General Partnership: A partnership comprised of two or more licensees which has not filed articles
∙
of incorporation with the Secretary of State’s office.
Limited Liability Partnership: A partnership comprised of two or more licensees which has filed
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articles of incorporation with the Secretary of State’s office.
Corporation: A business entity which has filed articles of incorporation with the Secretary of State’s
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office.
7.
Indicate the number of shareholders, partners, owners, and full-time licensees of the firm.
8.
(a) Indicate if the firm has been performing accounting and auditing services that require the firm to
undergo a peer review since January 1, 2010 or since the last license renewal.
Accounting and Auditing Services that require you to undergo a peer review are any services
performed using the following professional standards:
Statements on Auditing Standards (SASs),
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Statements on Standards for Accounting and Review Services (SSARS),
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Statements on Standards on Attestation Engagements (SSAEs),
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Government Auditing Standards,
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Audits of non-Security Exchange Commission (SEC) issuers performed pursuant to the standards of
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the Public Company Accounting Oversight Board (PCAOB).
Exclusions from peer review are provided for the following two circumstances:
Any of a firm’s engagements subject to inspection by the Public Company Accounting Oversight
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Board as part of its inspection program.
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