'The Peer reviewer is expected to examine the office systems and procedures with regard to compliance of attestation services provided by a practice unit.' Comment.

Peer review of compliance of attestation services by Practicing Company Secretaries The peer reviewer is expected to examine the office systems and procedures with regard to compliance of attestation services. The reviewer shall verify whether the practice unit has adequate office systems and procedures in place. However, the extent and scale of these systems may vary from one practice unit to another, depending upon the size and scale of the practice unit. The reviewer shall particularly examine the following aspects, besides forming his own judgment during the review: Whether the practice unit has a document management system which should ideally include the filing system, record storage and retrieval system (whether in hard copy or soft copy), Whether allocation of attestation assignments among the trainees are commensurate with the capability of the staff, whether the assignments are properly carried out and the attestation services are verified by the proprietor or partner of the practice unit or a qualified assistant in the office of the practice unit before authentication. Proper training and capacity development of the apprentice trainee(s) and other staff in the office of the practice unit is very essential to maintain the quality of attestation services. As it may become difficult for the practice unit to attend to every attestation service, most practice units generally rely on the trainees for execution of the attestation services. In this context, the peer reviewer may examine whether:- The apprentice trainees are maintaining a training diary to record the work done every day the dairy is being examined by the proprietor/partner/qualified assistant of the practice unit periodically; Whether any staff induction process is in place; Whether the staff are periodically encouraged to attend any training program or any other capacity building programme, including any in-house mechanism for their professional development; Whether the office of the practice unit is equipped with a library or reference material relating to professional services; Whether the overall décor/appearance of the office of the practice unit is satisfactory.