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Hot Review Panel

Under the ACRA's Practice Monitoring Programme, one of the orders that may be issued by the Public Accountants Oversight Committee is for the work of the public accountant to be subject to a review (also commonly known as a "hot review") for a stipulated period, by another suitably qualified person, when he provides public accountancy services. Under this order, a public accountant cannot sign off an audit engagement unless an independent reviewer has reviewed the audit work that has been performed. The purpose to subject the work of the public accountant to a review is to uphold audit quality by enabling the public accountant to improve his work under the supervision of a suitably qualified public accountant or former public accountant. The public accountant under review may engage any suitably qualified public accountant or former public accountant to be the reviewer (also commonly known as a "hot reviewer") so long as there are no conflict of interest and independence issues. In order to facilitate the engagement of hot review partners, the Institute append below the panel of hot review partners.

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