CPA-TEST Web TestEngine demo

A CPA who conducts government audits is required to undergo an annual external quality control

review when an appropriate internal quality control system is not in place.

A CPA seeking to enter into a contract to perform an audit should provide the CPA's most recent

external quality control review report to the party contracting for the audit.

An external quality control review of a CPA's practice should include a review of the audit

documentation for each government audit performed since the prior external quality control review.

A CPA who conducts government audits may not make the CPA's external quality control review report

available to the public.