Technical Reviewers

In 1989, the first year of the AICPA Peer Review Program, when only seven reviews were processed, volunteer technical task force reviewers were utilized and consisted, in part, of the NEPR Executive Committee. In 1991, with 180 reviews to administer, our first "tech" was hired and replaced all volunteers. Utilizing paid technical reviewers affords consistency, provides availability to answer reviewer's questions on an as-needed basis and assures accessibility by the Report Acceptance Bodies (RABs), as well as to the Executive Committee, for discussion of problem reviews.

Most firms do not have contact with a technical reviewer as they communicate, for the most part, with the reviewer. These unsung heroes are an integral part of the review evaluation process, working behind the scenes to determine whether the reviewer used the required forms and checklists, whether they appear to be completed in a professional manner and whether, on reviews on which all work papers are reviewed, significant findings were properly carried forward from the working papers to the Matter for Further Consideration (MFC) forms. They also ascertain if the review papers, Summary Review Memorandum (SRM), Report, Letter of Comments, if applicable, and Letter of Response are cohesive and comply with professional standards.

Other specific responsibilities include:

• Prompt follow up with the reviewer to request incorrectly filled out documents.
• Contact and technically consult with reviewers, AICPA consultants and NEPR Executive Committee members, as needed.
• Require rewrites of Reports, Letters of Comments, if applicable, and Letter of Response that are not in full compliance with guidelines.
• Make preliminary recommendations of the acceptance of reviews to the Report Acceptance Body.
• Monitor follow-up actions required after a review has been "accepted subject to".
• Participate in NEPR’s in-house oversight review program.

All technical review work is performed at the NEPR office, which ensures that confidentiality is maintained, files are not lost/misplaced, and information can be actively exchanged with the staff. This year, NEPR processes approximately 225 reviews each year and the timing of the services the technical reviewer provides is directly related to the ebb and flow of when the review work papers are received from the reviewer, and the Report, Letter of Comments (LOC) and Letter of Response (LOR ) are received from the reviewed firm.

NEPR is particularly fortunate in that we now have three highly qualified technical reviewers. They are hired on a part-time, contract basis for a two year period, which is renewable. The terms are staggered, as the learning curve is high, which ensures that we always have a seasoned reviewer available to interact with the newer reviewer, as well as affording consistency.  Abby Dawson has been with NEPR since 1993, Jack Harding has served since 1995 and  Paul Moran has served since 1996.  Abby, Jack and Paul are also active peer reviewers.  Additionally, Paul was a "founding father" of the NEPR corporation. The extensive knowledge and expertise our "techs" possess enables the review process to proceed smoothly through to the next step.  This team is an invaluable asset to NEPR!