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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 February 08, 2012

Oversight visit to Puerto Rico Society of CPAs

Assessment :  "A letter from the Peer Review Program to the Puerto Rico 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 February 08, 2012

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 February 08, 2012

Oversight visit to North Carolina Society of CPAs

Assessment :  "A letter from the Peer Review Program to the North 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 February 08, 2012

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 February 08, 2012

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 February 08, 2012

Oversight visit to Iowa Society of CPAs

Assessment :  "A letter from the Peer Review Program to the Iowa 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 08, 2012

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 February 08, 2012

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 February 08, 2012

2011 Peer Review Board Annual Report on Oversight

Report :  Download a pdf file of the 2011 Peer Review Board's 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 Review Program (AICPA
Published on February 02, 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 28, 2011

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 28, 2011

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 21, 2011

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 21, 2011

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 June 21, 2011

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