DLLR's Division of Occupational and Professional Licensing

 

Quality Review Checklist - Peer Review - Maryland Board of Public Accountancy

 

You answered "No" to the question, "Do you/does the firm issue any audit, attest, review or compilation reports other than compilation reports that omit substantially all disclosures?"

You/The firm must have a report review.

“Report review” means a peer review that evaluates whether financial statements and related accountant’s reports prepared by the individual or firm being reviewed appear to conform with professional standards in all material respects.

 
 
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