Section 5076 Analysis

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Section 5076 of the California Accountancy Act requires peer reviews for any firm, including sole proprietors, performing audit services. Section 5076 is worthy of being included as part of California Law because in theory it is meant to increase the quality of attest and audit work. Peer review is not a perfect system and is very expensive, especially for sole proprietors, but the concept of providing an independent check on the work of auditors is not a bad

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