Specifications include, but are not limited to: The Office of Audits & Advisory Services (OAAS) of the County of San Diego (County) has a requirement for Financial and Program Audit Services as outlined within this Statement of Work (SOW). These services are to be performed in accordance with generally accepted auditing and accounting standards of the American Institute of Certified Public Accountants (AICPA), government auditing standards set forth by the U.S. Government Accountability Office (GAO), or other professional standards, as appropriate. The County anticipates a requirement for several annual audits as described below. The Contractors Managing Partner and Audit Manager shall be the personnel working on this Statement of Work (SOW). Contractor shall submit all Peer Review Reports to the County within 30 days of receipt and as requested by COR. The scope of work consists of two (2) separate listings of specific audits of County programs to be completed annually, which will be separate lots. See Paragraphs 2 and 3.