Peer Review

New Facilitated State Board Access Program

This new process, created by the American Institute of CPAs (AICPA), aims to help the profession keep up with the evolving changes in the business and regulatory environments and to address the demand for greater peer review transparency. Learn more.

AICPA Peer Review Web Site
Conduct a firm search, find the Standards for Performing and Reporting on Peer Reviews, and other resources for firms needing a information about peer reviews.

White Paper Issued for Navigating Through Revised Peer Review Standards
The AICPA's Peer Review Board has issued a white paper, Navigating through the Revised AICPA Standards for Performing and Reporting on Peer Reviews and Related Interpretations. The paper serves as a bridge between the current and revised Standards and Interpretations and explains how the changes may affect enrolled firms (including those responsible for the firm's quality control function), peer reviewers, entities administering peer reviews, and peer review users, including regulators. The revised Standards and Interpretations are effective for peer reviews commencing on or after January 1, 2009.

AICPA Issues Revised Peer Review Standards
The AICPA Peer Review Board has issued new standards for performing and reporting on peer reviews to promote quality in CPA firms’ accounting and auditing practices.

Mass. Board of Public Accountancy Quality Review Requirements

Questions & Answers About The AICPA Peer Review Program

Find information about enrollment requirements, how to prepare for a review, and answers to all of your questions.

Massachusetts Annual Fee Structure and Enrollment Policy
All firms pay an annual fee based on firm size and whether or not an employee of the firm is a fellow member of the Society.

Find a Reviewer
The AICPA Online Reviewer Search is a reference source for those firms that are looking for a reviewer to perform their peer reviews. The directory lists information on the reviewer's firm, whether the firm is enrolled in the AICPA Peer Review Program or the Center for Public Company Audit Firms Peer Review Program (CPCAF PRP) and whether the firm is a member of the Center for Public Company Audit Firms (CPCAF), the Employee Benefit Plan Audit Quality Center (EBPAQC), the Governmental Audit Quality Center (GAQC) or the PCPS.

Download Forms:

Information for Scheduling Peer Reviews

Register for Peer Review Day (10/22)

Please email, fax or mail all forms to:

Massachusetts Society of CPAs
Peer Review Department
105 Chauncy St. 10th Floor
Boston, MA 02111

E-mail Aury Sanchez at asanchez@mscpaonline.org
phone - 800.392.6145 ext. 302 fax - 617.556.4126

The Peer Review Program: No Guarantees Ever & No Hope Sometimes by Roger D. Johnson, CPA
This article discusses the peer review program in light of the Bernard Madoff scandal.

Is Your Quality Control System Documented?

Under new quality control standards (SQCS #7), a firm that has audit, review, compilation, or other attestation engagements is required to formally document its quality control policies and procedures prior to January 1, 2009. Smaller firms may wish to document quality control policies and procedures using appropriate Quality Control Policies and Procedure Questionnaires.

For additional information regarding SQCS #7, you may also review the September 2008 article “Devil’s in the Details,” which was written by Marcia Hein, a past chair of the California Peer Review Committee.

Resources for Reviewers:

Enter or Update your Reviewer Resume
Peer Reviewers' Alerts
This Peer Reviewer's Alert is updated periodically for changes in peer review standards and issuance of new peer review guidance.

Team Captain's Packages:

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