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ICAI-Announcement for Empanelment as a Technical Reviewer with the Quality Review Board
December, 15th 2011

The Government of India has, in exercise of the powers conferred by Sec. 28A of the Chartered Accountants Act, 1949, constituted a Quality Review Board to perform the following functions:-
(a)    to make recommendations to the Council with regard to the quality of services provided by the members of Institute;
(b)    to review the quality of services provided by the members of the Institute including audit services; and
(c)    to guide the members of the Institute to improve the quality of services and adherence to the various statutory and other regulatory requirements.

2.    In exercise of the powers conferred by clauses (f) and (g) of Sub-section (2) of Section 29A read with Section 28C of the Chartered Accountants Act, 1949, Government of India has also issued Chartered Accountants Procedures of Meetings of Quality Review Board, and Terms and Conditions of Service and Allowances of the Chairperson and Members of the Board Rules, 2006. In terms of its Rule 6, in the discharge of its functions, the Board may evaluate and review the quality of work and services provided by the members of the Institute in such manner as it may decide and also lay down the procedure of evaluation criteria to evaluate various services being provided by the members of the Institute and to select, in such manner and form as it may decide, the individuals and firms rendering such services for review.

3.    In terms of the aforesaid Rule 6, the Quality Review Board had issued the Procedure for Quality Review of Audit Services of Audit Firms available at its website http://www.qrbca.in . Quality Review under the Chartered Accountants Act, 1949 shall be directed towards inspection/evaluation of audit quality and adherence to various statutory and other regulatory requirements. It would involve inspection and assessment of the work of auditors while carrying out their audit function so that the Board is able to assess (a) the quality of audit and reporting by the auditors; and (b) the quality control framework adopted by the auditors/ audit firms in conducting audit.

4.    Now, with a view to initiating the work of review of quality of audit services of auditors/audit firms in India, the Quality Review Board has decided to seek the services of members of the Institute, meeting the criteria laid down by the Board in this regard, to function as Technical Reviewers for the Board in terms of the aforesaid Procedure for Quality Review of Audit Services of Audit Firms issued by it. A suitable amount ranging upto Rs. 1 lac, as may be fixed by the Quality Review Board depending upon the volume of work involved, may also be paid as honorarium. Those interested may kindly apply in the enclosed Application Form for Empanelment as a Technical Reviewer so as to reach us latest by December 30, 2011. For any further details, please visit our website http://www.qrbca.in

5.    The Quality Review Board views that this exercise would go a long way in promoting confidence of investors and other stakeholders in corporate reporting and governance which, in turn, would help in retaining and further enhancing the credibility of the profession in the society.

Sd/-
Secretary, Quality Review Board

Encl: Application Form for Empanelment as a Technical Reviewer

 
 
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