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:


  1. establish and maintain a system of quality control that is designed to provide the audit organization with reasonable assurance that the organization and its personnel comply with professional standards and applicable legal and regulatory requirements, and

  2. have an external peer review performed by reviewers independent of the audit organization being reviewed at least once every 3 years.


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