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    Facilitated State Board Access 

    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 the user demands for greater peer review transparency, while considering member and state CPA society concerns, was to use the existing peer review process to facilitate the voluntary disclosure of peer review results to State Boards of Accountancy (BOAs).

    The intent of our process is to create a nationally uniform system through which you, as a member of a CPA firm, can satisfy state board or licensing body peer review information submission requirements, increase transparency and retain control over your peer review results.

    We are currently working to allow this process to become the primary means by which all BOAs obtain peer review results. Over time, this new process will help to make your submission of firms’ peer review information easier.

    We piloted FSBA in 2007, some societies early adopted in 2008 and all societies began participating by calendar year-end 2009.

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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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