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AICPA Peer Review Program
You will find a useful overview of the AICPA Peer Review program here. |
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Alabama State Board of Public Accountancy
Peer review is required within 18 months of firm creation and every 3 years for Alabama CPAs who do audits, reviews or compilations. More information is available here. |
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Arkansas Society of CPAs
AICPA members engaged in the practice of public accounting are required to practice in a firm that is enrolled in an approved practice-monitoring program such as the Peer Review Program. Member firms should be enrolled in the program, even if they do not currently function in an accounting or auditing capacity. |
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California Society of CPAs
The CalCPA Society administers the AICPA Peer Review Program for CPA firms in California, Arizona, and Alaska that are required to have a peer review and are not in the SECPS. The California Society of CPAs, the Arizona Society of CPAs, and the Alaska Society of CPAs do not require a peer review for membership in their societies. The State Boards of Accountancy may also require as a condition of licensure that a firm be peer reviewed. The Alaska Board of Accountancy requires a firm to be peer reviewed if the firm performs reviews and/or audits. The Arizona Board of Accountancy does not currently require peer review. The California Board of Accountancy is requiring certain firms to be peer reviewed under California Business and Professions Code Section 5076(a), More e information is available here. |
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Connecticut Society of CPAs
Sections include: Q&A About the AICPA Peer Review Program. |
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CPA Journal:Secrets to a successful on-site peer review
Helpful article covering Nine "secrets:" 1: Firm Philosophy, 2: A System That Works, 3: Cover All the Standards, 4: Engagement Performance, an Easy Target, 5: Anticipate Problem Engagements, 6: Monitoring (Inspections), 7: Preparing Firm Statistics, 8: Selecting the Reviewer, 9: The End Game, and Dealing with the Reviewer. |
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Florida Society of CPAs
Enrollment in the Peer Review Program is a requirement for membership with the AICPA. The only exception to this requirement would be for firms who do not perform audits, reviews, compilations and/or attest service engagements. In Florida, if your firm is not a member of the AICPA, enrollment in the Peer Review Program is optional. In Florida, call (800) 342-3197. Call (850) 224-2727 outside Florida |
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Georgia Society of CPAs
Three main sections for Georgia CPAs include Resource Center, News Center and Peer Reviewer Training Courses. The Resource Center includes: GSCPA Peer Review Library, Reviewer Directory, Selecting a Reviewer, Q&A, Revised Peer Review Firm Licensure. |
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Idaho Society of CPAs
Resources for Idaho peer reviewers, enrolled firms, FAQs, flowcharts, and other helpful information here. |
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Illinois CPA Society
Info for Illinois CPA firms enrolled in the AICPA Peer Review Program includes: Introduction, Q&A, Directory of Firms Interested in Performing Peer Reviews in Illinois, Appendices, and more. |
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Indiana CPA Society
Extensive Q&A, peer review facts and additional information here. |
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Iowa Society of CPA's
The Iowa Accountancy Examining Board requires completion of peer review for CPA firms providing attest services or issuing compilation reports. Requirements, forms, list of qualified reviewers and more information is available here. |
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Kentucky Society of CPAs
Peer Review is now a Kentucky State Board of Accountancy requirement for Kentucky CPAs who provide auditing and accounting services. The Kentucky Society of CPAs (KSCPA) is the administering entity in Kentucky for the American Institute of CPAs (AICPA) Peer Review Program. The Society administers reviews regardless of where or not a firm is a member of the AICPA or KSCPA. Phone numbers to call and additional information is available here. |
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Louisiana Society of CPA*s
Peer review information is restricted to members of the Louisiana CPA society. Member ID and password required. |
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Maryland Association of CPA*s
Restricted to members. User name and password required. |
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Massachusetts Society of CPAs
Mass. CPAs will find these and other helpful resources here: Mass. Board of Public Accountancy Quality Review Requirements, Q&A About the AICPA Peer Review Program, Peer Review Guide, Mass. Annual Fee Structure and Enrollment Policy. |
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Minnesota Society of CPA*s
Detailed answers to Peer Review FAQs available here. |
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Mississippi Society of CPA's
Peer Review information available under Member Services. |
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Missouri Society of CPAs
Sections include: Introduction, Review Process, Types of Reviews, Definition of Accounting and Auditing Practice, Industry Codes, Letter of Response, Selecting a Reviewer, Peer Review Oversight Policy, FAQs, Fees, 8 Ways to Market Your Firm*s Peer Review, and more.... |
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Montana Society of CPA's
Information available here includes: What is a Peer Review, Peer Reviews and Confidentiality, Types of Reviews, Tips for Selecting Your AICPA Peer Reviewer, The Firm on Firm Review Team, Costs, Contact Us, and more. |
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