Transparency

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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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    2014 Peer Review Board Annual Report on Oversight

    Report Download a pdf file of the 2014 Peer Review Board Annual Report on Oversight. The purpose of this Annual Report on Oversight (Report) is to provide a general overview; past and current statistics and information; the results of the various oversight procedures performed on the AICPA Peer
    Published on October 31, 2014

    Facilitated State Board Access

    Overview On this page, you'll find a wide array of details and information about Facilitated State Board Access (FSBA). What is Facilitated State Board Access? After carefully evaluating the various options, we determined that the best way to address th
    Published on September 26, 2014

    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 September 12, 2014

    Oversight visit to South Carolina Society of CPAs

    Assessment "A letter from the Peer Review Program to the South Carolina 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 September 12, 2014

    Oversight visit to Massachusetts Society of CPAs

    Assessment "A letter from the Peer Review Program to the Massachusetts 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 September 12, 2014

    Oversight visit to Georgia Society of CPAs

    Assessment "A letter from the Peer Review Program to the Georgia 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 September 12, 2014

    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 August 11, 2014

    Oversight visit to Hawaii Society of CPAs

    Assessment "A letter from the Peer Review Program to the Hawaii 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 11, 2014

    Oversight visit to Texas Society of CPAs

    Assessment "A letter from the Peer Review Program to the Texas 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 16, 2014

    Oversight visit to Maryland Society of CPAs

    Assessment "A letter from the Peer Review Program to the Maryland 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 May 30, 2014

    Oversight visit to Indiana Society of CPAs

    Assessment "A letter from the Peer Review Program to the Indiana 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 May 30, 2014

    Oversight visit to Oklahoma Society of CPAs

    Assessment "A letter from the Peer Review Program to the Oklahoma 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 May 21, 2014

    Oversight visit to Illinois Society of CPAs

    Assessment "A letter from the Peer Review Program to the Illinois 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 May 21, 2014

    Oversight visit to Connecticut Society of CPAs

    Assessment "A letter from the Peer Review Program to the Connecticut 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 May 21, 2014

    Oversight visit to Washington Society of CPAs

    Assessment "A letter from the Peer Review Program to the Washington 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 February 11, 2014

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