Peer Review Resources 

    Whether you are searching for the practitioner's toolkit to help market your new peer review practice; searching for a specific checklist; or looking for answers in the FAQs, our Resources section has it all.  We've assembled documents from the peer review program change form to a letter to prospective clients to the latest developments in Peer Review Transparency.  Click a link to the left for more information.

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    Peer Review Enrollment Form

    Application Enroll in the Peer Review Program using this form.
    Published on October 29, 2014

    Team and Review Captain Checklists

    Overview You'll find that the Team or Review Captain Checklists contain all of the instructions, checklists and materials you need to perform a peer review.  The Checklists are typically updated once a year.
    Published on September 26, 2014

    Peer Review Manual

    Overview The Peer Review Manual is developed by the AICPA Peer Review Board and provides you with up-to-date standards, policies, procedures, checklists and programs to use when arranging, administering or carrying out a peer review. To keep it current, you will receive new or revised checklists and other materials due to
    Published on September 26, 2014

    Peer Review Forms

    Overview You can find applicable peer review forms below to enroll in the Peer Review Program or change information, such as firm or employment changes that may impact your peer review and/or the firm’s enrollment. Download the Enrollment Form. Downlo
    Published on September 26, 2014

    Peer Review Standards, Interpretations and Guidance

    Guidance The Standards for Performing & Reporting on Peer Reviews (Standards) and Interpretations provide information on administering, planning, performing, reporting on and the acceptance of peer reviews of CPA firms (and individuals) enrolled in the A
    Published on September 26, 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

    Practice Aids

    Practice Aid In 2010, the ASB issued Statement on Quality Control Standards (SQCS) No. 8, A Firm's System of Quality Control (Redrafted).  This SQCS supersedes SQCS No. 7, which is referenced below.  It was issued November 2010 and is effective as of Jan
    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

    2014 8950 Instructions for Use of Matter for Further Consideration Forms for Quality Control Materials Reviews

    Checklist Download a pdf file of the Instructions for Use of Matter for Further Consideration Forms for Quality Control Materials Reviews.
    Published on August 28, 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

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