Pre-issuance and Engagement Quality Control Reviews

Many firms have the requirement for pre-issuance reviews of financial statements. In addition, the Quality Control Standards require firms to establish criteria, policies and procedures for the performance of engagement quality control reviews (EQCR).

Many firms, especially smaller firms, may find they need to go outside their firm to meet their EQCR requirements because they may not have the resources to conduct these reviews.

Firms may also find it beneficial to have an outside pre-issuance review performed of other engagements, such as those in high risk or specialized industries, to obtain an independent, objective review of the report and financial statements. Smaller firms may not have the internal resources to effectively perform such a review on these engagements.

We are experienced in performing both pre-issuance reviews and EQCRs and can assist you in a timely manner to perform these reviews.

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