2020 Peer Review Firm Terminations

Effective – January 2020

Consecutive non-pass reports in system reviews

The AICPA Peer Review Program terminated the following firms’ enrollment in the AICPA Peer Review Program for failure to cooperate by failing to design a system of quality control, and/or sufficiently complying with such a system, that would provide the firm with reasonable assurance of performing and reporting in conformity with applicable professional standards in all material respects, such that the firm received consecutive pass with deficiency or fail reports.

  • Key & Associates, P.C. – Silver Spring, MD

Failing to Correct Deficiencies or Significant Deficiencies After Consecutive Corrective Actions

The AICPA Peer Review Program terminated the following firm’s enrollment in the AICPA Peer Review Program for failure to cooperate. The firm failed to correct deficiencies or significant deficiencies after consecutive corrective actions required by the peer review committee on the same peer review.

  • Jennings and Harris CPA’s PC - Sedalia, MO


Effective – February 2020

Failing to submit signed acknowledgement letters:

The AICPA Peer Review Program terminated the following firm’s enrollment in the AICPA Peer Review Program for failure to cooperate. The firm did not timely submit evidence of agreement to perform remedial actions as required as a condition of completion of its peer review.

  • Gene Damron CPA – Olive Branch, MS