同行评审 Administering Entities
通常, administering entities are the State CPA Societies in the state where the firm's main office is located, 然而, not all State CPA Societies administer peer review. Reference the list below to determine which Administering Entity administers peer review for your location.
Based on the types of work performed, including performing audits of non-SEC issuers pursuant to the standards of the PCAOB and those firms required to be registered with and inspected by the PCAOB, some firms are required to have their peer review administered by the National 同行评审 Committee (NPRC).
Contact the Administering Entity assigned to your state if you have questions.