Revised Standards for Performing and Reporting on Peer Reviews take effect January 1.
The AICPA AICPA
See American Institute of Certified Public Accountants (AICPA). Peer Review Committee recently issued revised Standards for Performing and Reporting on Peer Reviews in conjunction conjunction, in astronomy conjunction, in astronomy, alignment of two celestial bodies as seen from the earth. Conjunction of the moon and the planets is often determined by reference to the sun. with revised and new interpretations, effective for peer reviews commencing on or after Jan. 1, 2005. A white paper providing the background and basis for the board's conclusions also was issued. To access these documents, visit:
www.aicpa.org/members/div/practmon/2005_stds_notes.htm
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