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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 June 12, 2015

    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 reported
    Published on June 12, 2015

    Oversight visit to Oregon Society of CPAs

    Assessment "A letter from the Peer Review Program to the Oregon 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 12, 2015

    Oversight visit to Nevada Society of CPAs

    Assessment "A letter from the Peer Review Program to the Nevada 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 12, 2015

    Oversight visit to Missouri Society of CPAs

    Assessment "A letter from the Peer Review Program to the Missouri 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 12, 2015

    Oversight visit to Mississippi Society of CPAs

    Assessment "A letter from the Peer Review Program to the Mississippi 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 12, 2015

    Oversight visit to Kansas Society of CPAs

    Assessment "A letter from the Peer Review Program to the Kansas 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 12, 2015

    Oversight visit to Colorado Society of CPAs

    Assessment "A letter from the Peer Review Program to the Colorado 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 12, 2015

    Oversight visit to California Society of CPAs

    Assessment "A letter from the Peer Review Program to the California 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 12, 2015

    Oversight visit to Arkansas Society of CPAs

    Assessment "A letter from the Peer Review Program to the Arkansas 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 12, 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

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