The firm may realize that it will be unable to complete its peer review or corrective action by the due date assigned.
延期将根据具体情况加以考虑. Instructions for requesting an extension in PRIMA can be 在这里找到.
- The firm is a new firm because of a merger or dissolution, or a dissolution is imminent.
- The firm needs a few months to complete a major engagement that is within the scope of the peer review.
- The firm is unable to have the review because of the absence, 损失, turnover of personnel significant to the conduct of the review (applicable only to smaller firms).
- The firm’s records or offices have been severely damaged or destroyed because of a natural catastrophe.
- The firm needs more time because it has selected a reviewer that has a scheduling conflict and is unavailable to perform the review by the firm’s due date but is available to perform the review within one or two months.
- 这是一个未完成的约定, 哪一个是初始约定, and there is no comparable engagement (Interpretation 58-2).
- 其他特殊情况, 在同行评审委员会的判断中, 认股权证延期.
Unacceptable reasons for requesting for requesting an extension:
- Vacation schedules of either the individual(s) conducting the review or the firm’s personnel significant to the conduct of the review.
- The firm indicates it needs more time to prepare for the review or to implement new quality control policies and procedures.
- The nature of the firm's accounting and auditing practice changes. For example: a firm with an audit practice when it enrolled was assigned a due date and later gave up its audit practice, and the firm has not performed an audit for a least a year. 除了, changes in a firm's practice after this year-end should not change the review type or due date of the review, 除非这些变化会导致进一步审查.
Oregon Firms must submit a copy of an approved extension request to the Oregon 董事会 of Accountancy within 21 days of receiving an extension per OAR-(4)(g)
Hawaii Firms must notify the Hawaii 董事会 of Public Accountancy within 20 days of approval of an extension request per HRS Section 466-34(f)
请注意: If your firm performs engagements under Generally Accepted 政府审计准则 (GAGAS), please note that the GAO does not automatically accept extensions beyond 3 months. 而行政实体, such as the 俄勒冈州的社会 CPAs' 同行评审 Committee, 可否批准延期超过3个月, those firms must also request (and be approved for) an extension beyond 3 months from the GAO to avoid noncompliance with GAGAS. The firm should be able to provide the team captain with an approved extension frrm the GAO, 如果适用的话.
If a firm is unable to complete its peer review by the assigned due date and has not been granted an extension, any Yellow Book audit engagements completed or issued during the period between a firm’s peer review due date and the date the peer review is completed (the date of the report) will be automatically considered to be substandard.
If an extension is approved by the GAO, the firm should notify the 同行评审 staff in writing.
Firms may find that a major engagement routinely is not completed, 或者它的审查应该在旺季进行, 为什么律所要求延期. The firm should consider requesting a change in year-end. Please keep in mind a firm’s next peer review cannot cover a twelve month period that extends beyond three years from the last peer review.
For example: Firm ABC has an annual engagement for Firm XYZ for a December 31 year-end, 哪一个月也是同行评审年度的最后一个月. The firm’s peer review is due June 30 the following year. Firm XYZ routinely delays the start of the engagement until June or July, thus causing a delay in Firm ABC completing its review by the due date. Changing to a peer review year-end of September would shorten the period between peer reviews by three months. 9月30日的年终同行评审, Firm ABC’s review would be due March of the following year and for subsequent peer reviews.
Firms are encouraged to discuss a possible change in year-end with the peer reviewer and/or 十博中文 同行评审 staff.
Requesting a change in year-end will be available in PRIMA. 请与OSPCA同行评审人员联系，以获得指导 firstname.lastname@example.org 或/ ext.5.