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 January 25, 2016

    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 January 25, 2016

    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 January 25, 2016

    Oversight visit to Kentucky Society of CPAs

    Assessment "A letter from the Peer Review Program to the Kentucky 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 January 25, 2016

    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 January 25, 2016

    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 January 25, 2016

    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 January 12, 2016

    Results of Administering Entity (AE) Oversight Visits

    Overview There are 42 state CPA societies or administering entities (AEs), approved by the AICPA Peer Revi
    Published on December 04, 2015

    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 December 04, 2015

    Oversight visit to Louisiana Society of CPAs

    Assessment "A letter from the Peer Review Program to the Louisiana 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 December 04, 2015

    Peer Review Transparency

    Article Read about the transparency initiative within Peer Review - whether it is the Facilitated State Board Access program, the latest Peer Review Board's Annual Report on Oversight or information on oversight visits to administering entities.
    Published on October 07, 2015

    2015 Peer Review Board Annual Report on Oversight

    Report Download a pdf file of the 2015 Peer Review Board 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
    Published on October 07, 2015

    Oversight visit to Alabama Society of CPAs

    Assessment "A letter from the Peer Review Program to the Alabama 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 20, 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

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