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 AICPA 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.
Enrollment forms, Scheduling form, status change form, fees, PRISM access.
New Peer Review System
AICPA will be replacing its current system with an all-digital interactive system called Peer Review Integrated Management Application (PRIMA).
With the impending release (Spring 2017) of the new system we suggest that you submit all peer review forms that are required to process your firm’s peer review as soon as possible.
Get more information on the new platform and training schedule.
Resolutions Regarding Peer Review Firm Compliance
Information Required for Scheduling Reviews
a) Page 1
b) Pgs 2-18
c) CART Instructions
Firm Status Change
Peer Review Program Change Form
Additional Firm Information
Peer Review Program Fees
| Make Fee Payment
Online Matter for Further Consideration Form Information/Support
CPE for Preparing for Your Peer Review