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Peer Review Board

Introduction

With a view to regulating the profession of Chartered Accountants and in terms of the powers vested, the Council has issue this Statement on Peer Review. This Statement serves as a mechanism intended to further enhance the quality of professional work of practising Chartered Accountants over a period of time, thereby ensuring that the profession of chartered accountants continues to serve the society in the manner envisaged.


Objectives

The main objective of Peer Review is to ensure that in carrying out their attestation services assignments; the members of the Institute (a) comply with the Technical Standards made mandatory for application by the Institute and (b) have in place proper systems (including documentation systems) for maintaining the quality of the attestation services work they perform. The Council has specified in this Statement on Peer Review, the Technical Standards in relation to which peer reviews are to be carried out. Peer review does not seek to redefine the scope and authority of the Technical Standards promulgated by the respective Standards Boards but seeks to ensure their implementation both in letter and spirit.

Peer Review is directed towards maintenance as well as enhancement of quality of attestation services and to provide guidance to members to improve their performance and adhere to various statutory and other regulatory requirements. Essentially, through a review of attestation services engagement records, peer review identifies the areas where a practising member may require guidance in improving the quality of his/her performance and adherence to various requirements as per applicable Technical Standards.

This Statement provides a framework of the Peer Review process and the requirements of what is expected of a member during the conduct of a peer review.

 

Peer Review Board Members

S.No. Name Position
1 CA. Sunir Kumar Dhungel Chairman
2 Mr. Mukunda Raj Panthi Council Member
3 CA. Sashi Satyal Member
4 CA. Yagya Raj Bhatta Member
5 RA. Badri Prasad Bhattarai Member
6 CA. Binay Prakash Shrestha Secretary
 

Manual and statements

Peer Review Manual View
Statement Of Peer Review View

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