Peer Review · Panaji, Goa

Peer Review Auditor

Independent peer review services for CA practice units — assessing audit quality, documentation and compliance with technical and ethical standards, and helping firms secure a valid ICAI Peer Review Certificate.

Overview

Quality, independently assured.

Under the ICAI Peer Review framework, a practice unit's assurance work is independently examined to confirm it complies with the Standards on Auditing, professional ethics and sound quality-control systems. A valid Peer Review Certificate is now a pre-condition for accepting many audit assignments.

N D Savla & Associates supports firms both as empanelled reviewers and as advisors — helping practice units get review-ready, close documentation gaps and maintain a continuously valid certificate. It complements our broader audit & assurance practice.

What's covered

Complete peer review support.

From readiness to certificate — handled end to end.

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Readiness assessment

Review of your quality-control policies, documentation and standards compliance before the formal review.

Working-paper review

Examination of audit files, engagement letters, independence declarations and review trails.

Standards compliance

Alignment with Standards on Auditing and other technical and ethical requirements.

Gap remediation

Practical guidance to close deficiencies identified during review.

Peer review conduct

Conducting the review as an empanelled reviewer for other practice units.

Certificate planning

Renewal planning so your Peer Review Certificate stays valid without gaps.

Our process

From readiness to certificate.

01

Scoping

Understand your practice, assignments and applicability.

02

Documentation review

Assess quality control and audit working papers.

03

Review & observations

Conduct the review and discuss findings.

04

Certificate

Remediate gaps and support issue of the certificate.

Frequently asked questions

Peer review, answered.

What is peer review for a CA firm?

An independent examination of a CA practice unit's audit and assurance work by an empanelled peer reviewer under the ICAI framework, checking technical, professional and ethical standards and quality-control systems — resulting in a Peer Review Certificate.

Who is required to have a Peer Review Certificate?

Per ICAI's phased mandate, practice units auditing listed companies and certain other entities must hold a valid certificate before accepting such audits. The requirement has progressively widened, so check current applicability for your practice.

What does a peer reviewer examine?

Compliance with Standards on Auditing and other technical standards, the firm's quality-control policies, working papers, independence and ethics, and systems for engagement acceptance, planning, execution and review.

How long is a Peer Review Certificate valid?

It is valid for a defined period, after which the practice unit must be reviewed again to renew it. We help firms plan ahead so the certificate stays continuously valid.

How can a firm prepare for peer review?

Document quality-control policies, organise working papers, ensure engagement letters and independence declarations are in place, and align procedures with Standards on Auditing. We help firms get review-ready and fix gaps in advance.

What is the outcome of a peer review?

The reviewer reports observations; once satisfied that systems and compliance are adequate, the ICAI Peer Review Board issues a Peer Review Certificate. Deficiencies are addressed before the certificate is granted.

Do you act as peer reviewer for other firms?

Yes. As empanelled professionals we conduct peer reviews for other practice units and also help firms prepare for their own review — strengthening documentation, quality control and standards compliance.

Why does peer review matter to clients?

A Peer Review Certificate shows a firm's audit quality has been independently assessed against professional standards, giving clients added confidence in the reliability of the audit.

Need a peer review or a review-ready practice?

Book a free consultation with a qualified Chartered Accountant in Goa. We'll assess your requirement and map a clear path to your Peer Review Certificate — no obligation.