There are several types of inspections/ peer reviews:
(1) A concurring partner review,
(2) An interoffice review,
(3) An inspection of registered CPA firms by PCAOB, and
(4) An external peer review of CPA firms not registered with PCAOB.

Required
a. What are the objectives of each type of review?
b. Under what circumstances are each of the types required?
c. To whom are external inspection/peer review reports issued? For what might the reports be used?