Information for Firms
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Information for Firms

Firms are reviewed once every three years and do not normally keep up with the latest events in peer review. Below are some helpful articles for firms. Articles written by the AICPA are not reproduced here; instead, we have provided a link to its homepage and the specific article for you. A brief summary is provided for each article.

Peer Review Fees

Enrollment

AICPA member firms must complete the AICPA Peer Review Enrollment Form.

PDF

Non-AICPA member firms must complete the TSCPA Peer Review Enrollment Form.

PDF

Information Required for Scheduling Reviews PDF - This form provides the administering entity, Texas Society of CPAs (TSCPA), with background information about the firm and types of engagements issued. The form includes the firm’s peer review due date and a request that the form be completed and submitted to the TSCPA within 30 days. You may print the blank form (.PDF), complete, and mail or fax (on page 7 of the form) to the TSCPA. Also see: Instructions | Tips


Peer Review Program Change Form PDF — All firms are to complete this form to: change firm name, document firm's dissolution, merger, purchase/sale, and job class change.


Engagement CART Information — Provides step-by-step instructions for firms that select the AICPA or TSCPA CART Peer Review.


Peer Review Transparency


Tips for Selecting Your AICPA Peer Review Program Peer Reviewer (AICPA Web site) — Information on how a firm can have a quicker, smoother review by giving tips on how to select a review "team" and requesting a proposal from them.


Practice Aids – The following practice aids and tools have been developed by the staff of the AICPA.


AICPA Peer Review Program Manual – This is the link to the most updated version of the manual, along with information on any upcoming revisions, as applicable.


Statement on Quality Control Standards No. 7 (AICPA Website) — Description of the revision to the Quality Control Standards


Becoming a Team Captain or Reviewer — Peer reviewers have found that performing peer reviews has enhanced their knowledge of professional standards, allowing them to provide better client service by observing and understanding techniques of other accounting firms. Performing peer reviews provides members with a way to “give back to the profession.”