Peer Review Overview
Members of the American Institute of Certified Public Accountants (AICPA) and the Texas Society of Certified Public Accountants (TSCPA) are required by their respective bylaws to be practicing in firms that are enrolled in an approved practice monitoring program if they have an accounting and auditing practice.
Texas State Board of Public Accountancy Rules also require all Texas firms in public practice to be enrolled in an approved practice monitoring program as described in the Rules Section 527.4 – Enrollment and Participation.
A firm is considered to be in public practice if it performs compilations or reviews under the Statements on Standards for Accounting and Review Services, forecasts, projections or any other engagements under the Statements on Standards for Attestation Engagements, any audits under the Statements on Auditing Standards or Governmental Auditing Standards, and certain other special reports.
AICPA and TSCPA Enrollment Instructions
Resolutions Regarding Peer Review Firm Compliance
Information Required for Scheduling Reviews
Firm Status Change
Additional Firm Information
CPE for Preparing for Your Peer Review