Offsite System Review Info
In certain circumstances, subject to the approval of the administrative entity, a team captain may be allowed to perform a System Review at a location other than the firm's office. Please refer to AICPA Peer Review Manual Section 2000 - Interpretation No. 8-1 for a description of these circumstances.
The overarching principle in the Interpretation states that “if the review can reasonably be performed at the reviewed firm’s office, it should be.” Cost and/or convenience considerations cannot be the primary reasons for the request.
In order to obtain approval for an offsite System Review, a team captain must submit a formal written request (e-mail is acceptable) that addresses as many of the factors listed in Interpretation No. 8-1 as are applicable. The AICPA developed a form to assist team captain's in documenting this request, however, the form may not address all relevant factors listed in the Interpretation for each review.