I am looking for a copy of the American Institute of Public Accountants'
(ACIPA) Peer Review Manual prior to 2001. Specifically I am looking for
a section on the rotation of audit partners from late 1999/2000,
however, anything prior to 2001 is good. I am interested in getting
photocopies of the specific pages or borrowing the book.
I already called the AICPA and searched several sources including CCH's
Accounting Research Manager. Any help is greatly appreciated.
Thanks so much!
Carrie
<http://www.orrick.com/>
Carrie Barclay
Research Specialist
415-773-5929
Orrick, Herrington & Sutcliffe LLP
The Orrick Building
405 Howard Street
San Francisco, CA 94105
cbarclay@orrick.com
www.orrick.com <http://www.orrick.com/>
Rel.T.33-8183.II.C.
C. Partner Rotation
For 25 years, partner rotation has been a component of quality control
processes for a vast majority of the accounting firms that audit SEC
registrants.113 The judgment about who should be subject to rotation and
how long the partner(s) should remain on the engagement prior to
rotating involves balancing the need to bring a "fresh look" to the
audit engagement with the need to maintain continuity and audit quality.
113 American Institute of Certified Public Accountants
(AICPA), Division for CPA Firms SEC Practice Section Peer Review Manual,
1978.
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