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  Peer Review

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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 file), complete, and mail or fax (on page 7 of the form) to the TSCPA.
Change in Firm Structure Form (.PDF) — All firms are to complete this form to: change firm name, document firm's dissolutionment, merger, purchase/sale, and job class change.
The Peer Review Process (.PDF)
Questions and Answers About the AICPA Peer Review Program.
Tips for Having a Successful Review — General tips to help firms have a smooth, successful peer review.
Engagement/Report CART Information — Provides step-by-step instructions for firms that select the AICPA or TSCPA CART Peer Review.
Writing a Letter of Response That Won't Be Rejected
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.
Statement on Quality Control Standards No. 2 and No. 3 (AICPA Web site) — Description of the revision to the Quality Control Standards
Peer Review News

Effective 2009: Revised Peer Review Standards

NEW: TSCPA To Participate In Peer Review Pilot Program
Also see: Pilot Program FAQ and Peer Review Transparency

NEW: Practitioners Tool Kit For Peer Reviewers To Market their Firms

NEW: Want To Be A Peer Reviewer? How-To Course Coming In December

2007 Exposure Draft on Proposed Revisions to the AICPA Standards for Performing and Reporting on Peer Reviews
See: TSCPA Peer Review Committee Response (.PDF) And Comments Received

Interpretation 101-3 – Performance of Nonattest Services

Yellow Book CPE Requirement Revisions