Note many of the links provided will take you to the AICPA website.  The following are some resources that we believe will be helpful in understanding peer review and the administration and monitoring of the peer review requirements.  The links provided should direct you to useful information regarding each of the topics below.

Understanding the Peer Review Process

The first part of monitoring or administering peer review is to understand the peer review process.  This includes requirements of the individual/firm that is undergoing peer review for certain services that are offered.  The links provided contain useful information regarding each of the topics below.

Peer Review Program Manual

Peer Review Program FAQs

AICPA Peer Review Website

This section provides information and access to all peer review information including quick links, updates and news.

Peer Review Standards

This section includes access to AICPA peer review standards, interpretations and guidance.

Enhancing Audit Quality

AICPA Peer Review Program Public Search

This search website provides certain peer review information and documents available for review of firms that have voluntarily made their documents public.

Quality Control Material (QCM) Review Results

Peer Review Program Administration

Peer Review programs are administered by the AICPA or by authorized Administering Entities (AE) which are run by state societies. The AE is required to meet certain Benchmarks and Oversight parameters.

Administering Entities

This list includes all of the authorized AEs including related States/jurisdictions that the AE provides the administration of peer review program services.

AICPA Administering Entity Oversight Reports

This is a list of the Administering Entities and the reports associated with their oversight visit by the AICPA.

Note: The PROC or Board PR Monitoring agency will need to request the Plan of Administration and the Administering Entity Benchmark Reports directly from the Administering Entity.

Peer Review Board Annual Report of Oversight

The Annual Report on Oversight (report) provides a general overview and information on the results of the AICPA Peer Review Program (Program) oversight procedures. This report concludes as to whether the objectives of the AICPA Peer Review Board’s (PRB) oversight processes performed were compliant with the requirements of the Program.

Board Peer Review Monitoring

Boards of Accountancy have various provisions within their law that require licensees and/or firms to comply with Peer Review for certain services.  The Boards have various degrees of monitoring to ensure the licensee is in compliance with the peer review requirements.  The following are some resources to help aid staff in the monitoring of peer review results.

FSBA Informational Video

The AICPA has created a secure website to facilitate information regarding a state boards licensee and their compliance of peer review. This FSBA Video briefly describes the benefits of FSBA. It is a helpful overview for navigating the FSBA site, the FSBA search and the reports available to you. It explains how to locate information and common peer review terms. The video explains new documents and data available in FSBA beginning in 2020 for firms that agree to making the documents and information viewable to state boards of accountancy.

Facilitated State Board Access Program (FSBA)

The FSBA requires a unique login in order to obtain access to the peer review information.  New state board users will need to complete the user agreement form and send it to [email protected].

State Board AICPA Resources

In addition to the FSBA, the AICPA has created resources to assist boards in the monitoring of peer review.  Under the additional resources tab is access to a toolkit which summarizes information available to the state boards and information that can be requested of firms.

Peer Review Paragraph 146-3 Toolkit

Firm Authorization Form

Upon occasion Boards may need access to certain information that is not available within the FSBA. Boards must obtain authorization from the licensee or firm to obtain certain information.  Licensees/firms are not allowed to give sweeping authorization of information but rather specific information. The firm authorization form must check only certain items within the form.  The licensee/firm will then directly submit the form to the AE that is providing the peer review program for the state. The AE will then contact the state board with the applicable information as outlined in the form.

Firm Failed Reports Guidance

This document provides guidance to Boards on how to handle information where a firm has received a Pass with Deficiencies or Fail on their Peer Review Reports.

Firm Drop and Termination Information

The peer review program achieves its goals through the cooperation of individuals/firms that are enrolled in the peer review program this includes education and remedial corrective actions.  Individuals/firms that fail to cooperate may be dropped or terminated from the program. 

As part of the AICPA’s transparency, information regarding drops or terminations are sent to state boards on a monthly basis. If you are not receiving these email notifications, please reach out to the AICPA.

Peer Review Oversight Committee (PROC)

Many state boards have in their rules the ability to form an oversight committee often referred to as PROC.  The PROCs assist Boards of Accountancy with their regulatory mission to protect the public, by ensuring peer review programs are implemented according to standards and guidelines.  The PROC Resources section provides information to assist Boards of Accountancy in developing their PROC or provide training and implementation tools and guidelines.

PROC Training Videos & Modules:

> Module 1: Managing the Process
> Module 2: Documentation & Reporting


The checklists provided below should be used as guides for the standard of activities of PROC members. Checklists are used by the PROC when it’s members monitor the Administering Entity’s Peer Review Committee and Report Acceptance Body meetings. When completed, the checklist serves as the foundation and supporting documentation for the Annual PROC report to be submitted to the Board of Accountancy.

Model Peer Review Committee Meeting Checklist

Model Report Acceptance Body Meeting Checklist

PROC Reports Repository

This section provides a list of PROC reports for each jurisdiction