Peer Review System and Organization Controls (SOC) Specialist

[1] A peer review report with a rating of pass was previously referred to as an unmodified report (with or without a letter of comments). If a firm’s most recent peer review rating was a pass with deficiencies or fail, the firm’s members are not eligible to perform peer reviews.
[2] If a firm’s most recent review was a report review, then the firm’s members are not eligible to perform peer reviews.