Accy 6.101 Note
•Reviews of financial statements?
Accy 6.101 Note
•Compilations of financial statements with disclosures?
Accy 6.101 Note
• Compilations of financial statements where “Selected Information-Substantially All Disclosures Required Are Not Included?"
Accy 6.101 Note
•Compilations of financial statements that omit substantially all disclosures?
Accy 6.101 Note
•Engagements applying Statements on Standards for Attestation Engagements (SSAE)?
Accy 6.101 Note
•Engagements applying International Financial Reporting Standards (IFRS) or International Auditing Standards (IAS)?
Accy 6.101 Note
•Examinations of prospective financial statements under SAARS?
Accy 6.101 Note
•Compilations of prospective financial statements under SAARS?
Accy 6.101 Note
•Agreed-upon procedures of prospective financial statements?
Accy 6.101 Note
•Examinations of written assertions?
Accy 6.101 Note
•Reviews of written assertions?
Accy 6.101 Note
•Agreed-upon procedures of written assertions?
Accy 6.101 Note
•Engagements under Government Auditing Standards (Yellow Book)?
Accy 6.101 Note
•Engagements applying PCAOB Auditing Standards?
Accy 6.101 Note
•Engagements applying PCAOB Attestation Standards?
Accy 6.101 Note
•Work performed as subject to requirements of the AICPA peer-review program?
Accy 6.101 History
History: CR 02-119: cr.
Register July 2003 No. 571, eff. 8-1-03;
2015 Wis. Act 217: renum. from Accy 9.02 and am. (1), (2) Register May 2016 No. 725, eff. 6-1-16.
Accy 6.201
Accy 6.201 Report from peer-review program. The peer-review program described under
s. Accy 6.002 (4) (a) 1. shall report the following to the board by December 1 of each even-numbered year:
Accy 6.201(1)
(1) A list of the names, addresses and license numbers of all firms that have undergone peer review within the preceding 36 months.
Accy 6.201(2)
(2) An evaluation of the effectiveness of the peer reviews.
Accy 6.201 History
History: CR 02-119: cr.
Register July 2003 No. 571, eff. 8-1-03;
2015 Wis. Act 217: renum. from Accy 9.03 and am. (title), (intro.) Register May 2016 No. 725, eff. 6-1-16.
Accy 6.303
Accy 6.303 Extensions. The organization administering the peer-review program may grant extensions for completing peer reviews as long as the organization is notified by the firm within 14 days prior to the due date of the peer review. Extensions may be granted for any of the following reasons:
Accy 6.303(1)
(1) An adverse health condition, including an illness or injury.
Accy 6.303(3)
(3) Other good cause clearly outside of the control of the public accounting firm.
Accy 6.303 History
History: 2015 Wis. Act 217: cr. Register May 2016 No. 725, eff. 6-1-16. Accy 6.304
Accy 6.304 Firm structure changes. In the event a firm is merged, otherwise combined, dissolved, or separated, the organization administering the peer review shall determine which firm, if any, is considered to be the succeeding firm. The succeeding firm shall retain its peer review status and the review due date.
Accy 6.304 History
History: 2015 Wis. Act 217: cr. Register May 2016 No. 725, eff. 6-1-16.
