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The primary objective of ICAI to conduct Peer Review of CA firms (Practice Units) is for ensuring as well as improving the quality of attestation services being rendered by the members in Practice thereby enhancing the confidence of various stakeholders.
This concept of Peer Review has got wide acceptance and recognition from regulators - SEBI, C&AG. The regulators have made Peer Review status mandatory for CA firms to be eligible to carry out audits of listed entities, large Public Sector undertakings etc.
The Peer Review Certificate issued by the Council of ICAI signifies our adhering to the systems and compliance of laid down processes.