Username

Password

Remember Me Register | Forgot Username? | Password?

Home Interest Areas Peer Review Resources Transparency Oversight

Oversight

Browse

By Document Type

By Date

Last year (15)

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.

Open Hide documents in this section

Page 1 2 3

Showing results 1 - 15 of 45

Order by:

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 19, 2012

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 September 19, 2012

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 September 19, 2012

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 September 19, 2012

Oversight visit to Idaho Society of CPAs

Assessment: "A letter from the Peer Review Program to the Idaho 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 02, 2012

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 July 25, 2012

Oversight visit to Virginia Society of CPAs

Assessment: "A letter from the Peer Review Program to the 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 reported
Published on July 25, 2012

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 July 25, 2012

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 July 25, 2012

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 July 25, 2012

Oversight visit to Louisiana Society of CPAs

Assessment: "A letter from the Peer Review Program to the Louisiana 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 July 25, 2012

Oversight visit to Kentucky Society of CPAs

Assessment: "A letter from the Peer Review Program to the Kentucky 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 July 25, 2012

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 July 25, 2012

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 July 25, 2012

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 July 25, 2012

Page 1 2 3

Showing results 1 – 15 of 45

Show Results per page

Related AICPA Products

Brokers and Dealers in Securities - AICPA Audit and Accounting Guide

This guide provides basic information on the securities industry and a broker-dealer' books and records. In addition, SEC regulatory requirements and the related reporting is discussed along with relevant accounting and audit (updated for clarity) topics of particular importance to the audit of a broker-dealer.

AICPA National Governmental Accounting and Auditing Update Conference (GAAC) EAST

August 12-13, 2013 - Washington, DC - Attend the premier accounting and auditing update that covers federal (Washington, DC location only), state and local government areas. Hear from policymakers and government officials on current issues and new & pending standards.