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
Questions or comments regarding the Board of Public Accountancy may be directed to
Questions or comments regarding the Division of Occupational and Professional Licensing may be directed to
Questions or comments regarding the DLLR website may be directed to firstname.lastname@example.org.