During the past year, several AHACPA members were cited by Peer Reviewers for not publicly posting the results of their peer review. As a result, AHACPA is happy to provide members with a new resource which will allow you to publicly post your peer review. See directions below.
The GAO Yellowbook states that anyone doing a HUD audit needs the following:
3.105 An external audit organization should make its most recent peer review report publicly available. For example, an audit organization may satisfy this requirement by posting the peer review report on a publicly available web site or to a publicly available file designed for public transparency of peer review results. Alternatively, if neither of these options is available to the audit organization, then it should use the same transparency mechanism it uses to make other information public. The audit organization should provide the peer review report to others upon request. If a separate communication detailing findings, conclusions, and recommendations is issued, public availability of that communication is not required. Internal audit organizations that report internally to management and those charged with governance should provide a copy of the peer review report to those charged with governance.
A3.12 As discussed in paragraph 3.105, an external audit organization should make its most recent peer review report publicly available. Examples of how to achieve this transparency requirement include posting the peer review report on an external Web site or to a publicly available file. To help the public understand the peer review reports, an audit organization may also include a description of the peer review process and how it applies to its organization.
How to Upload Your Peer Review
STEP 1 – Log In to your AHACPA Account
STEP 2 – Go to your Profile link
STEP 3 – Scroll down to Peer Review File. Click on Upload and select your peer review report.
STEP 4 – SAVE profile
STEP 5 – Retrieve your public file link
- 5a – Go to Member Directory Individuals
- 5b – Filter to find your name, then click on your information.
- 5c – Right Click on “Download” link and select ‘Copy Link Location’. Provide that link to anyone wishing to have access to your peer review.
If you would like AHACPA to upload your peer review report please contact us.