reviewer resume

Update your resume

You should update your reviewer resume regularly (must be updated annually at a minimum) to ensure it is current and accurate. You can do so online at http://peerreview.aicpaservices.org. A reminder that the ERISA industry codes were revised (Alert 09-01) and an industry code was added for SAS 70 Audits of Service Organizations (Alert 09-02) . In addition to areas of expertise and experience level, you should ensure your resume has your latest peer review training course. Your assistance is essential to ensuring that reviews are scheduled and performed in conformity with the Standards.

Reviewers must have at least five years of recent experience in the practice of public accounting. A reviewer should be cautious of those high-risk industries or industries in which new standards have been implemented. In those cases in which new industry standards or practices have occurred in the most recent year, it may be necessary to have “current” practice experience in that industry in order to have “recent” practice. If you have not performed an engagement in an industry in recent years, you should carefully consider your ability to detect engagement deficiencies in that industry before agreeing to perform a peer review of a firm with a client(s) in that industry. The AICPA Peer Review Board has determined that, by itself, continuing professional education courses and “other” types of experience do not meet the requirements of recent experience for a reviewer.

Be sure to indicate only the practice areas and industries in which you have AUDIT experience by checking the box under the appropriate Experience Code. Experience in only review, compilation or other services should not be included.

Experience Codes

A – Currently (presently involved) in supervising or performing engagements; or carrying out all the quality control functions on engagements (including review of related engagements as part of the firm’s monitoring or inspection process)

B – Recently (within 5 years) supervising or performing engagements

C – Supervising or performing certain components (but not all) of quality control functions on engagements

annual verification of reviewers’ resumes

AICPA oversight requirements mandate that the administering entity perform a periodic verification of the reviewer’s resume, which details a reviewer’s experience and qualifications. Ensuring that reviewers’ resumes are updated annually and are accurate is a critical element in determining if the reviewer or review team has the appropriate knowledge and experience to perform a specific peer review. NEPR must verify information within a sample of reviewers’ resumes on an annual basis. All reviewer resumes are verified over a three-year period.

As part of the oversight procedures, NEPR will request that you complete a verification of reviewer qualification form. This form requests additional detail describing your experience in the practice areas and industries indicated on your AICPA peer review resume, your compliance with continuing professional education requirements, and verification of licensure. It is important to ensure that the list of engagements you have been involved with match up with the experience in all practice areas & industries you have selected on your resume as we will be verifying proof of current experience.