Search for:
Login
Become A Student
Amalgamation Guidance and Support
Current Students
Syllabus & Study Support
Study Guides
Examinations
Online Exams
EXAMINATION RE-CHECK
Concessionary Sittings
Data Analytics for Finance
Training and Admission to Membership
Admission to Membership
Training Requirements
Information for Mentors
Student Information
Student Fees
Key Dates
Professional Ethics
CPA Student Webinar Series
Educator Information
Careers Portal
Amalgamation Information for Students
Resources
Amalgamation Member Information Portal
CPA Publications
Accountancy Plus
Members e-Bulletin
Students e-Bulletin
Practice Plus/Audit Bulletin
Find a CPA
Find an Accountant
Find a Firm
Contact
Find a CPA
Find An Accountant
Find A Firm
Contact
Login
Become A Student
Amalgamation Guidance and Support
Current Students
Syllabus & Study Support
Study Guides
Examinations
Online Exams
EXAMINATION RE-CHECK
Concessionary Sittings
Data Analytics for Finance
Training and Admission to Membership
Admission to Membership
Training Requirements
Information for Mentors
Student Information
Student Fees
Key Dates
Professional Ethics
CPA Student Webinar Series
Educator Information
Careers Portal
Amalgamation Information for Students
Resources
Amalgamation Member Information Portal
CPA Publications
Accountancy Plus
Members e-Bulletin
Students e-Bulletin
Practice Plus/Audit Bulletin
Home
Resources
CPA Publications
Practice Plus/Audit Bulletin
Practice Plus September 2023
Hot and Cold File Reviews
Hot and Cold File Reviews
As a consequence of an unsatisfactory quality assurance review, a firm may be required to engage in either the cold or hot file review process with a view to improving standards in the firm. For more details of what the processes entail click
here
.