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Practice Review Self-Assessment Questionnaire ("Questionnaire")


Background                                                                          
 
The Institute has adopted a mixed approach that includes cycle and risk based elements for selecting practice units in its revised Practice Review Programme ("Programme"). Under this revised Programme, practice units will be selected for reviews primarily based on their risk profiles identified from a review process which analyses practice unit's responses in the Practice Review Self-Assessment Questionnaire ("Questionnaire") and other relevant information. Accordingly, each Practice Unit is required to complete the Questionnaire to facilitate the selection process under the revised Programme.
 

Practice units concerned

 
All firms, corporate practices and PC holders practising in own name are required to submit the questionnaire or the on-line declaration form
 


User Manual
 
To download the Questionnaire User Manual, please click the following button.
 
 
 
Questionnaire
 
Important note: Please note that the Questionnaire is required to be done on-line and hard copy submission would not be accepted.
 
To download the Questionnaire, please click the following button.
 
 
 

To view and print PDF documents you need a Adobe Acrobat Reader. If it is not already installed on your computer, please click on the icon below to download it.


 
Exemptions for completing the Questionnaire

1. Practice units are not required to complete the Questionnaire in their first twelve months of operation. (i.e. newly registered on or after 1 July 2017)
   
2. Practice units are not required to complete the Questionnaire if they complete the following on-line declaration form certifying that they have not undertaken audit, assurance and other related services engagements (primarily services involving issuance of auditor's reports and accountants' reports) during the last twelve months (i.e. from 1 April 2017 to 31 March 2018) and do not intend to undertake such work in the next twelve months (i.e. from 1 April 2018 to 31 March 2019) and submit the form to us before the deadline.
   

Making the declaration that the practice unit no longer carries out audit and assurance services does not mean that the practice unit has to give up the practising certificate.
 
Click here to access the Questionnaire or the declaration form
 

 
 

 
Application for Login ID and Password
 

Firms, corporate practices and members should have been provided with Login ID and Password. If a practice unit (firm, corporate practice or PC holder practising in own name) does not have or forget the Login ID and Password, please click here to apply.

To understand how to acquire, activate, or change your Login ID and Password, please click here.

 

 
Groups of Identical Practice Units
 
Groups of Identical Practice Units as defined under the Institute's policy for determining a group of Identical Practice Units that have made a declaration to us are only required to complete one Questionnaire covering all the practice units within the group. In this case, the Practice Unit that has been selected to be the Master Practice Unit for the declared group should use its CPA Practice login to login the Questionnaire system and to return the Questionnaire covering the declared group. For more details about the Institute's policy for determining a group of Identical Practice Units, a copy of the policy can be downloaded from the Institute's website under the section of quality assurance/practice review.