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    Peer Review Transparency 

    In April 2005, the AICPA Board of Directors formed a Task Force formed to review member input, the environment and peer review enhancements.  The Task Force responded to the AICPA and Peer Review Boards in February 2006 in a report titled Recommendations for Enhancing the AICPA Peer Review Programs in a Transparent Environment.

    As a result, we carefully evaluated various options to identify the best way to address the user demands for greater peer review transparency, while considering member and CPA state society concerns. As part of this process, we met with state society executives and conducted member focus groups.

    After careful study, research and evaluation, we determined the best way to increase peer review transparency at this time is by using the existing peer review process to facilitate the voluntary disclosure of peer review results to state boards of accountancy (BOAs). This voluntary process is called Peer Review Facilitated State Board Access.

    In addition, we expanded the visibility of our Oversight process by posting Administering Entity Oversight Visit reports. 

    You can find additional information on FSBA, the 2014 Annual Report on Oversight or the Administering Entity Oversight Visit reports.

     

     

     

     

     

     

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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 April 07, 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

    Oversight visit to Ohio Society of CPAs

    Assessment "A letter from the Peer Review Program to the Ohio 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 North Dakota Society of CPAs

    Assessment "A letter from the Peer Review Program to the North Dakota 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 New York Society of CPAs

    Assessment "A letter from the Peer Review Program to the New York 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 New Mexico Society of CPAs

    Assessment "A letter from the Peer Review Program to the New Mexico 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 New Jersey Society of CPAs

    Assessment "A letter from the Peer Review Program to the New Jersey 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 New England Peer Review Incorporated

    Assessment "A letter from the Peer Review Program to the New England Peer Review Incorporated 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 Montana Society of CPAs

    Assessment "A letter from the Peer Review Program to the Montana 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 Michigan Society of CPAs

    Assessment "A letter from the Peer Review Program to the Michigan 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 Florida Society of CPAs

    Assessment "A letter from the Peer Review Program to the Florida 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

    Peer Review Transparency

    Article Read about the transparency initiative within Peer Review - whether it is the Facilitated State Board Access program, the latest Peer Review Board's Annual Report on Oversight or information on oversight visits to administering entities.
    Published on October 31, 2014

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