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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 2012 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 June 06, 2013

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 June 06, 2013

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 June 06, 2013

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 June 06, 2013

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 06, 2013

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 June 06, 2013

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 June 06, 2013

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 June 06, 2013

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 06, 2013

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 06, 2013

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 06, 2013

Oversight visit to Minnesota Society of CPAs

Assessment: "A letter from the Peer Review Program to the Minnesota 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 06, 2013

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 June 06, 2013

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 06, 2013

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 June 06, 2013

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