Alternative approach to peer review transparency.The AICPA AICPA See American Institute of Certified Public Accountants (AICPA). Board and AICPA Peer Review Board have approved an approach for greater transparency (1) The quality of being able to see through a material. The terms transparency and translucency are often used synonymously; however, transparent would technically mean "seeing through clear glass," while translucent would mean "seeing through frosted glass." See alpha blending. of peer review results. [ILLUSTRATION OMITTED] The approach involves a voluntary agreement by firms subject to peer review to include their peer review reports in a secure board of accountancy access-only file. State boards state boards Examinations administered by a US state board of medical examiners to license a physician in a particular state; these examinations play an ever-decreasing role in state medical licensure, as these bodies now rely on standardized national examinations of accountancy would only be able to access peer reviews for firms in their state, unless the firm specifically gives permission for other state boards to have access. In addition, the state must have mandatory peer review for the state board of accountancy to have access. Under the AICPA's plan, as part of a firm's peer review acceptance process, the firm is asked to advise the peer review administering entity (the respective state CPA (Computer Press Association, Landing, NJ) An earlier membership organization founded in 1983 that promoted excellence in computer journalism. Its annual awards honored outstanding examples in print, broadcast and electronic media. The CPA disbanded in 2000. society) if it does not want the state society to upload See download. upload - /uhp'lohd/ To transfer programs or data over a digital communications link from a smaller or peripheral "client" system to a larger or central "host" one. Opposite: download. its peer review results into the secure file. If the firm does not opt-out, the information is posted and the firm is notified. Firms can request at anytime that the state CPA society remove its information. Find more information at www.aicpa.org/Professional+Resources/Peer+Review/Peer+Review+Transparency/. |
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