Oversight

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    Results of Administering Entity (AE) Oversight Visits 

    There are 42 state CPA societies or administering entities (AEs), approved by the AICPA Peer Review Board (Board) to administer the AICPA Peer Review Program (Program) for 55 licensing jurisdictions. As part of the Board's oversight of the Program, each AE is, generally, visited by a member of the AICPA Peer Review Board Oversight Task Force (OTF) at least once every other year. The objective of the visits are to determine if the AE is following the acceptance procedures established by the Board. During these visits, the member of the OTF will at a minimum:

    • Meet with the administering entity’s peer review committee during its consideration of peer review documents.
    • Evaluate a sample of peer review documents and applicable working papers on a post-acceptance basis.
    • Evaluate the various policies and procedures for administering the Program.

    The Board documents the results of its oversight process over each AE. The model was designed with the public in mind. The documents articulate the Board's findings with respect to the AE’s administration of the Program in a user-friendly format. To further their initiative to provide greater transparency of the peer review process, the Board has agreed to publish the results of the AE oversight visits accepted after January 1, 2006. Accordingly, the most recently accepted documents are posted. Posting of documents will be performed as each AE oversight is completed and accepted by the Board.

    You can review the list of AEs and their most recent oversight visits.

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    Peer Review Administering Entity Oversight Visit Results

    Report There are 41 state CPA societies or group of state societies, hereafter referred to as "administering entities," (AE) approved by the AICPA Peer Review Board (PRB) to administer the AICPA Peer Review Program (Program) for 55 licensing jurisdictions. As part of the PRB’s oversight of the Program, each administering entity
    Published on August 20, 2015

    Oversight visit to Alabama Society of CPAs

    Assessment "A letter from the Peer Review Program to the Alabama State Society of CPAs regarding an oversight visit. Visits are designed to evaluate and enhance the peer review program and includes testing the administering entity's compliance with administrative procedures, and determine whether the peer reviews are being conducted and reported
    Published on August 20, 2015

    Oversight visit to Puerto Rico Society of CPAs

    Assessment "A letter from the Peer Review Program to the Puerto Rico Society of CPAs regarding an oversight visit. Visits are designed to evaluate and enhance the peer review program and includes testing the administering entity's compliance with administrative procedures, and determine whether the peer reviews are being conducted and reported
    Published on June 12, 2015

    Oversight visit to Oregon Society of CPAs

    Assessment "A letter from the Peer Review Program to the Oregon State Society of CPAs regarding an oversight visit. Visits are designed to evaluate and enhance the peer review program and includes testing the administering entity's compliance with administrative procedures, and determine whether the peer reviews are being conducted and reported
    Published on June 12, 2015

    Oversight visit to Nevada Society of CPAs

    Assessment "A letter from the Peer Review Program to the Nevada State Society of CPAs regarding an oversight visit. Visits are designed to evaluate and enhance the peer review program and includes testing the administering entity's compliance with administrative procedures, and determine whether the peer reviews are being conducted and reported
    Published on June 12, 2015

    Oversight visit to Missouri Society of CPAs

    Assessment "A letter from the Peer Review Program to the Missouri State Society of CPAs regarding an oversight visit. Visits are designed to evaluate and enhance the peer review program and includes testing the administering entity's compliance with administrative procedures, and determine whether the peer reviews are being conducted and reported
    Published on June 12, 2015

    Oversight visit to Mississippi Society of CPAs

    Assessment "A letter from the Peer Review Program to the Mississippi State Society of CPAs regarding an oversight visit. Visits are designed to evaluate and enhance the peer review program and includes testing the administering entity's compliance with administrative procedures, and determine whether the peer reviews are being conducted and reported
    Published on June 12, 2015

    Oversight visit to Kansas Society of CPAs

    Assessment "A letter from the Peer Review Program to the Kansas State Society of CPAs regarding an oversight visit. Visits are designed to evaluate and enhance the peer review program and includes testing the administering entity's compliance with administrative procedures, and determine whether the peer reviews are being conducted and reported
    Published on June 12, 2015

    Oversight visit to Colorado Society of CPAs

    Assessment "A letter from the Peer Review Program to the Colorado State Society of CPAs regarding an oversight visit. Visits are designed to evaluate and enhance the peer review program and includes testing the administering entity's compliance with administrative procedures, and determine whether the peer reviews are being conducted and reported
    Published on June 12, 2015

    Oversight visit to California Society of CPAs

    Assessment "A letter from the Peer Review Program to the California State Society of CPAs regarding an oversight visit. Visits are designed to evaluate and enhance the peer review program and includes testing the administering entity's compliance with administrative procedures, and determine whether the peer reviews are being conducted and reported
    Published on June 12, 2015

    Oversight visit to Arkansas Society of CPAs

    Assessment "A letter from the Peer Review Program to the Arkansas State Society of CPAs regarding an oversight visit. Visits are designed to evaluate and enhance the peer review program and includes testing the administering entity's compliance with administrative procedures, and determine whether the peer reviews are being conducted and reported
    Published on June 12, 2015

    Oversight visit to Wisconsin Society of CPAs

    Assessment "A letter from the Peer Review Program to the Wisconsin State Society of CPAs regarding an oversight visit. Visits are designed to evaluate and enhance the peer review program and includes testing the administering entity's compliance with administrative procedures, and determine whether the peer reviews are being conducted and reported
    Published on April 07, 2015

    Oversight visit to West Virginia Society of CPAs

    Assessment "A letter from the Peer Review Program to the West Virginia State Society of CPAs regarding an oversight visit. Visits are designed to evaluate and enhance the peer review program and includes testing the administering entity's compliance with administrative procedures, and determine whether the peer reviews are being conducted and
    Published on April 07, 2015

    Oversight visit to Tennessee Society of CPAs

    Assessment "A letter from the Peer Review Program to the Tennessee State Society of CPAs regarding an oversight visit. Visits are designed to evaluate and enhance the peer review program and includes testing the administering entity's compliance with administrative procedures, and determine whether the peer reviews are being conducted and reported
    Published on April 07, 2015

    Oversight visit to Pennsylvania Society of CPAs

    Assessment "A letter from the Peer Review Program to the Pennsylvania State Society of CPAs regarding an oversight visit. Visits are designed to evaluate and enhance the peer review program and includes testing the administering entity's compliance with administrative procedures, and determine whether the peer reviews are being conducted and reported
    Published on April 07, 2015

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