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PEER REVIEW <br />.Atti.tellinent in OF 1'Lcr [ivvlrw nvitOrl irF l.:li•NimA1 ,I.t <br />DL' ril7l'l�ln iii Itti' l'cri• 1:Dviviv.I'rnrir.'. <br />Qvcr•vior <br />FfrrnJ vi:clled in the AICPA.Center Ihr 1'i1111icCoisilruiy Audi! 1 iin::'the ('t•ntt•r) i'e:.•t ]tc5•ie+4• <br />k'rc�.i'-rr{: have their system bfgssa•_1ty cnittiol Ii 1ewid} 1:y :mlrrc]ril:'flt <br />7L'.Iews Yre. s}5terrl and e. rrtlslttirILe t7rietllCt} 5}'illl the ttttpwhvvs ctj-iNdiitit:lti:. wbcerio <br />•the retiiewecl it llrs system or etlr:dlly cotitrt?l Il1i hIi 1:L'L'L=lrllting and and:Ling j l:1tit1cc <br />applicable to llof SEC isstint has Even dt ij,nvd to rmtit the It•:sltiucnicyst; CrftJ 1 Q:::Lily <br />Control Standards a tabli h.C4 by the AI <br />`The reviewed E]rllt's quality control plicies ;usd Iltoce'dtrrys r:(ililu:111i iv i!Flser; <br />'sere bring rnnr.plieil st'11]1 ltl 1)rilti'ii14 !lie firm u•itlt rr=,rlal',i_ 7. l.ii;;inr tvsth <br />priii'eaional standards <br />A pt.t r review is ba ed nrr selectve Icsts ard: directeu ilesirirt DTI;rid <br />compliance with Ilie: 1'ur_a's s 'Stein of uusi] ) Conti l fur Ili 4cots1Llg: anti vdirrty prat~ e: <br />:ipplleriil6 to ILnrl-SEC issuersliiovide- the Gnn with re:isoiirnle, .alit ltlss.r:tits'., assitr;irli:L' .,,f <br />t;nnilrlytng with lnufesaion l star7441d 1 Ct7oset'aeifi' aCer F:n:l'S.SS <br />quality' c.)zitrol ii roi intenticct. Ltd daes not, );rnvide asonance t.:rh.rc3g':' 1 to ;uiy ii diviva:u <br />: buns anent condtieled by the firm or eia= Horse of the fir_anccia siatrrrvtl.'.s aitdltt.l:tt}' tht•. lima <br />;lknlllsl ltc rextatted <br />111c:CLrift7's Peer Re-. etis' `ttil4: mi?1Er (e'RC) rah!islie,and En„intuit., F:.er r>'-1 cl;ll?L1a,,k Aft <br />rt ;ulat meetings and .ilirrur•;i rern rt e: di:aticrt task :forces; the. PRC_ k't:vr review,. <br />cw• d fetes the StNiL►ye:'s L'`til,lpt elic and. pert'orrnanIt. •i .1 e. ry. ra cri, letter pl <br />ihnlrr epts, and acton11' )inng re r n.ge fionlthe rctiicwe,l firm Ih r tat ll:+ Lilrrt.t=hvr iti;EliIlf <br />plany twttlrt: the peer review :5 frlia:ed. 'Ihe e-nrcr's sure plays a kL•y (cite+ to ovens t.illg tl1:r. <br />cfperr re'<'17.►'.t •workin ccit'sely with the xcr rG 7CW teirns and the ITC <br />()tic:: the PRC :irt:z1l's. the ::L-ct rerre:ti' reptirt, le ra of tontrnl'tira, and i ewii:svetl <br />srs7rtalssir,. thi d‘s:tin7,atts are rnsi ita:rtd in a.F.le available :o .the al:bhie lit :lortle ei'iia.i,iita• <br />;tic 1iuhl:e..s:ErrL:+ 7Li1errtaki ig .hy t}rr drool atere tsi; tit slleiiric IillliIt%••11I1 <br />action i.equ•s3:.3 rr. tlsa. PRi77 <br />i"lin;s.11tat: to iIn r arrtf:ts ,:r play a snb777trantial role in. the audit of one ni 1rioxt. Suf: lyY1 rr:€, lLv <br />i!cfine,l by the F'lhltc 1.72:1r17rini isltcllt lii:xrti (Pi:� A:`'t3), a.ie requiie:1 Ili !Jr <br />rrtilsterLLi with :aid hair il;i r :tecvrtntng and . audlisng piutiiiia applicable to SEC issllL3s <br />tnsprc.lvtl: tr./ the PC:t¶ TFF,. i fleas t:}ce, lye t'=:d 1CI I rLv1L:SY tile. ttrlFF's actultritnq., roil auditing <br />pp!iL•]lrli. to.M}'.[' 1 St:c'rN <br />