Transparency

    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 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

    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

    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 May 30, 2014

    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 May 30, 2014

    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 May 21, 2014

    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 May 21, 2014

    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 May 21, 2014

    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 February 11, 2014

    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 February 11, 2014

    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 February 11, 2014

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