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 is visited by a member of the AICPA Peer Review Board Oversight Task Force (OTF) ordinarily at least once every other year. The objective of the visits is to determine if the administering entity is following the administrative and report acceptance procedures established by the PRB. During these visits, the member of the OTF will at a minimum:

• Meet with the administering entity’s peer review committee during its consideration of peer review documents.
• Evaluate a sample of peer review documents and applicable working papers on a post acceptance basis.
• Evaluate the various policies and procedures for administering the Program.

The PRB has implemented a model of documenting the results of its oversight process over each AE involved in the Program. That model was designed specially with the public in mind. The documents provide a format that articulates the PRB’s findings with respect to the AE’s administration of the Program in a user friendly manner. To further their initiative to provide greater transparency of the peer review process, the PRB has agreed to publish the results of the AE oversight visits accepted after January 1, 2006. Accordingly, the most recently accepted documents are posted to the Web site. Posting of documents will be performed as each AE oversight is completed and accepted by the PRB.

In order to view the oversight documents, select an administering entity below.