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.