Texas Society of Certified Public Accountants Home Home Search Directory Contact FAQ Site Map Log Out
Texas Society of Certified Public Accountants Home
  Peer Review

Questions about membership?
Call 800.428.0272 ext. 260.
or e-mail Member Services

Do You Want to Be A Student Member?

Recommend A Member To Us!

Information for Reviewers
Articles from newsletters, AICPA Reviewer letters, and various other sources have been pulled together to be a resource for reviewers.

2007 Team Captain Checklists
TSCPA's Guide to Engagement/Report Review Departures as Applicable (.PDF) — Significant vs. non-significant deficiencies are listed. Also see AICPA's Common Deficiencies Noted During Peer Reviews (.PDF) containing a more thorough list of common deficiencies noted in peer reviews.
Important Review Information (.PDF) — January 2007 guidance. Information that a Reviewer needs to know. (Also see Exit Conferences below and Writing A Letter of Response that won't be rejected.)
Exit Conferences - The Value Added Approach — Tips for Team Captains about exit conferences and how they can help a firm add value to its services. A sample of an exit conference Agenda is included in the article.
AICPA Reviewers Requirements to Perform Peer Reviews — Reviewers qualifications.
Training Courses for Reviewers — A peer reviewer must meet the qualifications established by the AICPA Peer Review Board and complete specific training courses to perform peer reviews. Three CPE courses available to train reviewers.
Writing Letters of Comment — Findings that are clearly stated are easier to understand and specific recommendations are easy to implement by the firm.
AICPA Peer Reviewers' Alert — The AICPA Peer Review Board issues an Alert when it needs to communicate information regarding peer review standards and guidance.
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