Prima training for Enrolled Firms and Peer Reviewers
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| PRIMA Training for Enrolled Firms and Peer Reviewers Tracy Peterson, CPA Manager – Peer Review Program Housekeeping Notes • Audio – Ensure that your computer speakers are turned on and that the volume is appropriately set . • Screen display – To increase the slide display, click the green circle icon on the Slides header. – To set the slide display to full screen, click the black arrow icon on the Slides header. • If the slides stop advancing during the presentation: – Close out of the presentation and re-launch the webcast • We encourage you to submit your questions at any time through the Q&A box on the left side of your screen. • Panelists will attempt to answer as many questions as possible. We will also pause briefly between sections to answer questions. 2 Agenda • PRIMA Overview • PRIMA – General Navigation – Peer Review Information (PRI) Process – Scheduling (SCH) Process – Review (RVW) Process – Corrective Actions (COA) Process – Resume Updates • Questions 3 PRIMA Overview Most Significant Changes from PRISM for Firms and Peer Reviewers • Firms and Peer Reviewers will receive email notifications to log into PRIMA to view/perform work, letters, etc. • Firms (Peer Review Contact) complete peer review information requests (PRI) and scheduling information (SCH) online • Firms undergoing an engagement review, will complete their Engagement Summary Form online (or submit to Review Captain to complete) • For firms undergoing a system review, their Team Captain will enter the population of engagements online (or submit to firm to complete) • Findings for Further Consideration (FFCs) are completed electronically like Matters for Further Consideration (MFCs) 5 Most Significant Changes from PRISM for Firms and Peer Reviewers (Continued) • A recommended report rating will generate for engagement reviews based upon the number of non-conforming engagements • Letters to acknowledge corrective actions and implementation plans are “signed” electronically via clicking “Acknowledge” in PRIMA • Support for corrective actions and implementations plans is sent electronically in PRIMA • Requests for extensions, yearend changes, enrollment in the AICPA Peer Review Program, and resignations are completed in PRIMA 6 Peer Review Process Overview 7 Corrective Actions (COA) /Implementation Plans (IMP) Firm Tech Reviewer Admin Committee (COM) Admin Firm Tech Reviewer Review (RVW) Firm Peer Review Team Tech Reviewer Admin Scheduling (SCHD) Firm Captain Admin Peer Review Information (PRI) Firm Admin PRIMA – General Navigation Peer Review Contact (Firm) PRIMA User Will show all cases/tasks assigned to user Will show information only notifications Shows all letters that have been sent to the user within the last 30 days Firm Self Service Functionality Shows open and closed reviews for reviewers Update Resume/SOC Specialist App and View Reviewer Feedback Access to Knowledge Database Access to Knowledge Database Shows 5 most recent opened cases 9 Peer Reviewer PRIMA User Will show all cases/tasks assigned to user Will show information only notifications Shows all letters that have been sent to the user within the last 30 days Firm Self Service Functionality Shows open and closed reviews for reviewers Update Resume/SOC Specialist App and View Reviewer Feedback Access to Knowledge Database Shows 5 most recent opened cases Will show review cases ready for peer review 10 PRIMA – Peer Review Information (PRI) Process Peer Review Information (PRI) PRI Trigger Points -- 5/1 of each year of No A&A firm (8/1 this year) -- 210 days before due date for A&A Firm PRI1 sent to Peer Review Contact (PRC) Enter information & submit to Administering Entity Approve or Request Revisions PRC receives SCHED1 PRC PRC Administrator 12 Peer Review Information (PRI) – Home Screen 13 Peer Review Information (PRI) - Notifications 14 Peer Review Information (PRI) – My Work 15 Peer Review Information (PRI) - Introduction 16 Peer Review Information (PRI) – Firm Information 17 Peer Review Information (PRI) – Firm Information 18 Peer Review Information (PRI) – Firm Information 19 Peer Review Information (PRI) – Industries & Practice Areas 20 Peer Review Information (PRI) – Industries & Practice Areas 21 Peer Review Information (PRI) – Industries & Practice Areas 22 Peer Review Information (PRI) – Industries & Practice Areas 23 Peer Review Information (PRI) – Industries & Practice Areas 24 Peer Review Information (PRI) – Industries & Practice Areas 25 Peer Review Information (PRI) – Industries & Practice Areas 26 Peer Review Information (PRI) – Summary 27 Peer Review Information (PRI) – Acknowledgement 28 Peer Review Information (PRI) - Submission 29 PRIMA – Scheduling (SCH) Process Scheduling (SCH) 31 Enter Review Dates, Team Type and Team/Revie w Captain (TC/RC) Agree to Perform Review & Select Team Members Accept review team & acknowledge Scheduling Checks Approve the review & review team TC/RC and PRC receive TC_NC_OK PRC TC/RC PRC PRC can replace reviewer, send errors to reviewer or Administrator Administrator Trigger Point – As soon as PRI case is approved for A&A Firms Scheduling (SCH) – Home Screen 32 Scheduling (SCH) – My Notifications 33 Scheduling (SCH) – My Work 34 Scheduling (SCH) - Introduction 35 Scheduling (SCH) – Review Information 36 Scheduling (SCH) – Sharing Peer Review Info 37 Scheduling (SCH) – Sharing Peer Review Info 38 Scheduling (SCH) – Team Type 39 Scheduling (SCH) – Select Captain 40 Scheduling (SCH) - Submission 41 Scheduling (SCH) – Home Screen 42 43 Scheduling (SCH) – My Work Scheduling (SCH) - Independence 44 Scheduling (SCH) – Add Team Members 45 Scheduling (SCH) – Add Team Members 46 Scheduling (SCH) – Acknowledgement 47 Scheduling (SCH) - Submission 48 Scheduling (SCH) – Home Screen 49 Scheduling (SCH) – My Work 50 Scheduling (SCH) – Independence Attestation 51 Scheduling (SCH) - Information 52 Scheduling (SCH) - Acknowledgement 53 Scheduling (SCH) - Submission 54 Scheduling (SCH) - Approved 55 Scheduling (SCH) - Approved 56 PRIMA – Review (RVW) Process 57 Review (RVW) – Reviewer Portion 58 Engagement Review Reviewer workspace completed & submitted to firm Workspace: Confirm Review Dates Enter Engagement Stats Enter Non Conforming Stats Create MFC/FFC Upload Documents Recommend Report Grade Submit Engagement Summary Assign TR or request revisions System Review PRC Review Team Sign MFC/FFC PRC Submit review to Administrator Administrator TC/RC Review (RVW) Process – My Work 59 Review (RVW) Process – Engagement Review 60 Review (RVW) Process – Engagement Review – Review Summary 61 Review (RVW) Process – Eng Review – Review Summary 62 Review (RVW) Process – Submission 63 Review (RVW) Process – Home Screen 64 Review (RVW) Process – My Team Reviews 65 Review (RVW) – Eng Review – Review Dates 66 Review (RVW) – Eng Review – Review Summary 67 Review (RVW) – Eng Review – Review Summary 68 Review (RVW) – Eng Review – Matters 69 Review (RVW) – Eng Review – Matters 70 Review (RVW) – MFCs 71 Review (RVW) – MFCs 72 Review (RVW) – MFCs 73 Review (RVW) – Matters 74 Review (RVW) – MFCs 75 Review (RVW) – Eng Review – Matters 76 Review (RVW) – Eng Review – DMFC 77 Review (RVW) – Eng Review – Matters 78 Review (RVW) – FFCs 79 Review (RVW) – Eng Review – Submit to Firm 80 Review (RVW) – Submit to Firm 81 Review (RVW) – Firm’s Response – Home Screen 82 Review (RVW) – Firm’s Response – My Work 83 Review (RVW) – Eng Review - Firm’s Response – Review Summary 84 Review (RVW) – Firm’s Response - Matters 85 Review (RVW) – Firm’s Response - MFCs 86 Review (RVW) – Firm’s Response - MFCs 87 Review (RVW) – Firm’s Response - Matters 88 Review (RVW) – Firm’s Response - FFCs 89 Review (RVW) – Firm’s Response - FFCs 90 Review (RVW) – Firm’s Response - Matters 91 Review (RVW) – Firm’s Response - Submission 92 Review (RVW) – Home Screen 93 Review (RVW) – Eng Review - Matters 94 Review (RVW) – Eng Review - Document Upload 95 Review (RVW) – Eng Review - Document Upload 96 Review (RVW) – Eng Review - Recommended Report Rating 97 Review (RVW) – Eng Review - Error Message 98 Review (RVW) – Eng Review - Document Upload 99 Review (RVW) – Submission 100 Review (RVW) – System Review – Review Summary 101 Review (RVW) – System Review – Non-Conforming Summary 102 Review (RVW) – System Review – Non-Conforming Summary 103 Review (RVW) – System Review – Document Upload 104 Review Process Miscellaneous Items • The AE may request revisions from the Team/Review Captain and send the review case back • The Technical Reviewer may request revisions from the Team/Review Captain and send the review case back • The Technical Reviewer may email questions to the Team/Review Captain without sending the review case back • Overdue process starts 14 days from the due date and may be inside or outside of PRIMA at go-live • Reviews delayed accepted subject to – return to Team/Review Captain for revisions • Reviews deferred – return to Team/Review Captain for revisions 105 Review (RVW) – Corrective Actions and Acceptance Letter 106 Review (RVW) – Acceptance Letter 107 Review (RVW) – Acceptance Letter 108 Review (RVW) – Acceptance Letter 109 Review (RVW) – Corrective Action Acknowledgement 110 Review (RVW) – Corrective Action Acknowledgement 111 Review (RVW) – Corrective Action Acknowledgement 112 Review (RVW) – Corrective Actions – My Work 113 Review (RVW) – Corrective Actions -- COA 114 Review (RVW) – Corrective Actions -- COA 115 Review (RVW) – Corrective Actions – Submission 116 Reviewer Resume Updates Reviewer Profile 118 Reviewer Resume Updates - Instructions 119 Reviewer Resume Updates – Contact Info 120 Reviewer Resume Updates – Qualifications & Courses 122 Reviewer Resume Updates – Qualifications & Courses 123 Reviewer Resume Updates – Practice Areas & Industry Codes 124 Reviewer Resume Updates – Practice Areas & Industry Codes 125 Reviewer Resume Updates – Practice Areas & Industry Codes 126 Reviewer Resume Updates – Practice Areas & Industry Codes 127 Reviewer Resume Updates – Practice Areas & Industry Codes 128 Reviewer Resume Updates – Practice Areas & Industry Codes 129 Reviewer Resume Updates – Specialist 130 Reviewer Resume Updates – Summary 131 Reviewer Resume Updates – Acknowledgement 132 Reviewer Resume Updates – Submission 133 Resources and Links • Getting Started in PRIMA Document ( http://www.aicpa.org/InterestAreas/PeerReview/DownloadableDocuments/GetStartPRIMA.pdf ) • Trainings and Resources on PRIMA ( aicpa.org/PRIMA ) • Access PRIMA via https://prima.aicpa.org • Knowledge Base – sign into PRIMA and click Help in the upper right-hand corner • System notifications from prima@aicpa.org • Send feedback or suggestions to primafeedback@aicpa.org 134 Questions? Thank you © 2017 Association of International Certified Professional Accountants. All rights reserved. 136 Document Outline
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