The
objective
of
the
review
is
to
help
the
firm
improve
the
quality
of
its practice.
When
deficiencies
are
found,
the
firm
is
expected
to
identify
and take corrective
measures
to prevent the same
types
of deficiencies
from
happening
in the
future.
Such
actions
could
include
making
appropriate
changes
in its
quality
control
system
or
having
its
personnel
take
additional continuing
professional
education
in
identified
areas.
In
addition,
the peer
review
committee
may
ask the
firm
to
agree to
certain
other
actions
the
committee
deems
appropriate
in
the circumstances,
such
as
the
submission
on
an
inspection report
or
a
revisit
by the reviewer.
Your
review
is not
considered
complete
until
the peer
review
committee
has voted
to accept
the report
and,
if applicable,
the letter
of comments
and letter
of response.
You
should
not
publicize
the
results
of the
review
or distribute
copies
of the report
to your
personnel,
clients,
or others
until
you
have been
advised
that the
report
has
been
accepted.
It
ordinarily
takes
60
to
90 days
to
process
a review
once
the report,
letter
of
comments,
letter
of
response and
working
papers
are
received.