Peer Review
Mercurio and Bridgford P.A. provides Peer Review services to other Certified
Public Accounting firms who are required by professional standards to have their
accounting and auditing practice reviewed every three years. We conduct
System Reviews, Engagement Reviews and Report Review and have provided
assistance in establishing monitoring systems.
The System Review is required for firms that perform engagements under the
Statements on Auditing Standards or examinations under Statement of Standards
for Attestation Engagements.
The Engagement Review is for firms who do not perform audit engagements but
do not qualify for the report review.
The Report Review is only for firms that only perform compilation engagements
that omit substantially all disclosures.
We have been performing Peer Review for 12 years and based on our size and
experience are best suited to perform Peer Review for firms with 1-10
accounting/audit personnel with client categories as follows:
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Reviews and compilations
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Prospective Financial information
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Personal Financial Statements
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Audits under Governmental Auditing standards (Yellow Books)
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Other Audits
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Audits of Employer Benefit Plans
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Attest services
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Agreed upon procedures under SAS No. 72
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Agriculture, livestock, Forestry and Fishing
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Broadcasting and Entertainment
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Common Interest Realty Association
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Construction Contractors
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Federal Financial Assistance
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Franchising
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Leasing companies
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Manufacturing
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Not for Profit
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Employer Benefit Plans
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Personal Financial statements
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Professional Services
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Real Estate Brokerage
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Real Estate Development
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