Audit organizations performing audits in accordance with generally accepted government auditing standards (GAS) must have an external peer review performed by reviewers independent of the audit organization being reviewed at least once every 3 years.

The audit organization should obtain an external peer review sufficient in scope to provide a reasonable basis for determining whether, for the period under review, the reviewed audit organizations’ system of quality control was suitably designed and whether the audit organization is complying with its quality control system in order to provide the audit organization with reasonable assurance of conforming with applicable professional standards.

Peer Review Final Report September 2008

Peer Review Management Letter September 2008