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Use cases/Peer review

Peer review readiness.

A peer reviewer reads the file. CORAA delivers every file in the same structure, with a log of who cleared what and why, so your team can read every decision.

How it runs

  1. 01
    Send files as usual

    Each engagement arrives as the trial balance, ledger and documents.

  2. 02
    Get a consistent structure

    Every pack follows the same layout: lead schedules, tie-out, flags and proposed entries.

  3. 03
    Read the review log

    Each flag has a name, a time and a reason for how it was cleared.

  4. 04
    Run your own readiness check

    Your team uses the readiness checklist and documents its own review of the file.

What this does and does not do

A consistent file and a review log make the work easy to inspect. They do not replace your firm’s own quality management, its supervision or its documentation of review. If your firm uses outsourced preparation, the peer review guide on this site covers what to disclose and what to document.

What stays with your firm

Your firm keeps the client, the review and the signature. CORAA AI drafts the file and CORAA Network reviewers clear every flag with a logged reason; your manager and partner then review it as they would any staff-prepared file. CORAA never signs, issues or reports on anything, and never contacts your client unless you ask us to.

Free resources for this work

Guides, templates and calculators on this site that cover the same ground. All free to use.

GuideAICPA Peer Review for Small Firms: System vs Engagement Review and How to PrepareGuidePeer Review of Firms That Outsource Audit Prep: Where Supervision, Providers and Confidentiality Show UpGuideWhat Engagement Reviewers Cite: Findings vs Deficiencies in Peer ReviewTemplatePeer Review Readiness ChecklistGuideSQMS 1, SQMS 2 and SAS 146: Quality Management for Small CPA FirmsGuideDocumenting Outsourced Workpaper Review: What AU-C 230 and SAS 146 Require the File to ShowTemplateAudit Review Notes Log (Excel)

Questions firms ask

No. The firm’s quality management, supervision and documentation determine the result, and the firm is responsible for them.
Your firm decides what to disclose. CORAA provides client-notice wording for your engagement letter, and the guides on this site cover documentation.
Every decision with a name, a time and a reason.
No. The review is of your firm and its engagements.
Your first audit is free. After that, a flat fee per audit, set by the size of the entity: revenue, transactions and number of entities. Messy books are included, never a surcharge.

Sources: AICPA Clarified Standards for Performing and Reporting on Peer Reviews · AICPA quality management standards

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For US CPA firms

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CORAA AI drafts audit working papers from your client’s QuickBooks books and does the first pass: lead schedules, tie-out, memos, draft notes and letters. CORAA Network reviewers clear every finding. Your firm reviews and signs.

  • First audit free, so you can judge the quality on a real file
  • Flat fee by entity size; messy books included
  • We work only with CPA firms, never their clients
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