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Peer Review Transparency

In April 2005, the AICPA Board of Directors formed a Task Force formed to review member input, the environment and peer review enhancements. The Task Force responded to the AICPA and Peer Review Boards in February 2006 in a report titled Recommendations for Enhancing the AICPA Peer Review Programs in a Transparent Environment.

As a result, we carefully evaluated various options to identify the best way to address the user demands for greater peer review transparency, while considering member and CPA state society concerns. As part of this process, we met with state society executives and conducted member focus groups.

After careful study, research and evaluation, we determined the best way to increase peer review transparency at this time is by using the existing peer review process to facilitate the voluntary disclosure of peer review results to state boards of accountancy (BOAs). This voluntary process is called Peer Review Facilitated State Board Access.

In addition, we expanded the visibility of our Oversight process by posting Administering Entity Oversight Visit reports.

You can find additional information on FSBA, the 2011 Annual Report on Oversight or the Administering Entity Oversight Visit reports.

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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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