Resources for reviewers

All Institute reviewers are experienced chartered accountants who work, or have worked in public practice. Reviewers are selected because of their professional reputation and practice experience. Their expertise and experience is matched as closely as possible to the practice under review to enhance the efficiency and effectiveness of reviews. To assist this process, the practice completes a specially designed Confidential Practice Information Questionnaire, which gathers background information about the practice, such as the size, nature of engagements, etc.  Practices are able to request an alternative reviewer if they believe the nominated reviewer is not appropriate or there is a conflict of interest.

Under the Terms and Conditions of their appointment the reviewers are bound by strict agreements. These ensure a standard and professional approach to each review, particularly in relation to the confidentiality of all information encountered during a review. Reviewers are bound not to disclose any identifying information about the practice, its personnel or its clients other than to the Institute’s quality review staff, except:

• Where the review results in a referral to the Institute’s professional conduct division, or
• If the Institute is compelled by law.

Article last updated 5 March 2012