External Peer Review Reports
In accordance with Generally Accepted Government Auditing Standards (GAGAS) or Yellow Book issued by the Comptroller of the United States, 2011 revision, Chapter 3: General Standards, § 3.82 “Quality Control and Assurance”, each audit organization performing audits in accordance with GAGAS must:
Peer reviews are carried out and coordinated by the Association of Pacific Island Public Auditors (APIPA). The goal of these peer review is to improve quality in the auditing services provided by government auditors.
2015 Peer Review Report
2012 Peer Review Report
2009 Peer Review Report
2005 Peer Review Report
2002 Peer Review Report