Explain the process of selection of the Practice Unit by the Quality Review Board and submission of the reviewer's report to the Board.

The Quality Review is focused towards evaluation and review of quality of services rendered by members and adherence to various statutory and other regulatory requirements. It involves assessment of the work of the member while rendering professional services so as to enable QRB to assess: compliance with statutory and regulatory requirements; the quality control framework adopted by the member; and the quality of reporting. Manner of Selecting Practice Units for Quality Review: The Board is empowered to decide the Practice Unit(s) to be reviewed. The selection of a Practice Unit for review is based on objective criteria as may be determined by the QRB. Communication with Practice Unit under Review (PU) On selection of a Practice Unit (PU) for review, intimation is sent regarding its selection with request to provide basic information related to the services rendered and other details. Once the basic information is received from PU, the Quality Reviewer (QR) is assigned and the basic information of the PU is shared with the Reviewer. The Reviewer should send a communication to the PU specifying aspects such as: Date of commencement of the review; Expected date of completion of review; Documents required for review; Identification and contact details of the Reviewer; Composition of the review Team, if any; and Any other detail as may be required for the purpose of review. It is also advisable that for a smooth conduct of the review, the Reviewer and the PU reach an understanding on the following matters: Details and duration of visit at the Office of PU so as to ensure minimum disruption to the PU. Main contact person/s in the PU for Reviewer's requirements relating to the review. Normal lead time required for production of documents, resolution of queries, etc. Logistical arrangements, as available within the PU, for conduct of review. Any other support/coordination required by Reviewer from PU and vice versa. Submission of Report The Reviewer is required to submit a preliminary report within three weeks from the date of assignment to the Practice Unit on the review of the quality of audit and attestation services rendered by the Practice Unit. Any observation indicating a non-compliance with the applicable technical standard(s) should be included in the preliminary report for seeking views / comments of PU thereon. The Board may, upon request, extend the time limit for submission of preliminary review report. The Reviewer, based upon consideration of the responses received from Practice Unit on the preliminary report, shall issue the final report to the Board on the basis of his findings on the quality of services rendered by PU.