Peer Review Flow Chart

From Scheduling to Acceptance

This flow chart describes the major steps and decisions made from the time the review is scheduled until the review is accepted by the NEPR Executive Committee. NEPR operates in accordance with the AICPA Standards for Performing and Reporting on Peer Review, utilizing the AICPA Peer Review Program Manual and Administrative Procedures and has access to the AICPA computer system. Cooperation, timeliness, and coordination are the three factors which must exist between the firm, reviewer and the administrator for a peer review to be processed smoothly.