Peer Review Guide

How To Resolve Disagreements

Peer Review Guide > How To Resolve Disagreements

Between Team Member and Team Captain

If a review team member disagrees with a conclusion reached by a team captain, the member may document the reasons for the disagreement.

An unresolved disagreement regarding the type of report to be issued or matters to be included in the letter of comments should be documented and referred to the applicable RAB for resolution.

Between Team Captain and Reviewed Firm

If a disagreement arises between a reviewed firm and a team captain, the matter should be discussed with the applicable administering entity’s staff or technical reviewer, who, if the disagreement cannot be resolved, will refer the matter to a member of the peer review committee.

Between RAB and Review Team

Ordinarily, if a majority of the RAB members considering the results of a PRP review disagree with the team captain on matters related to the report of the letter of comments, the team captain will be requested to revise the report and/or the letter of comments.

If the team captain will not revise the report and/or the letter of comments, the RAB may refuse to accept the review results. In that circumstance, the matter is referred to the administering entity’s (state CPA society) full peer review committee.
If the full peer review committee requests the team captain to revise the report and/or the letter of comments, and the team captain disagrees, the matter may be referred to the AICPA Peer Review Board for resolution.

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Peer Review Guide > How To Resolve Disagreements