In your opinion, what are the costs and benefits of peer review? How often do you believe

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In your opinion, what are the costs and benefits of peer review? How often do you believe a CPA firm should have a peer review? Should a professional organization (eg, AICPA) decide who should be the reviewer? Why, and how would you suggest the selection be done, if not? What is Sarbanes Oxley ACT (SOX) position on peer review?

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