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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.
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Peer Review Fees
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Enrollment
AICPA member firms must complete the AICPA Peer Review Enrollment Form. (.PDF)
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Non-AICPA member firms must complete the TSCPA Peer Review Enrollment Form. (.PDF)
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Information Required for Scheduling Reviews (.PDF)
Page 1 | Page 2-18
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. Also see: CART Instructions | Tips
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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.
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Important Information for Firms Requesting CART Reviews — Provides step-by-step instructions for firms that select the AICPA or TSCPA CART Peer Review.
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Peer Review Transparency
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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.
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Practice Aids – The following practice aids and tools have been developed by the staff of the AICPA.
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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.
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Statement on Quality Control Standards No. 7 (AICPA Website) — Description of the revision to the Quality Control Standards
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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.”
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Search cpa2biz.com for this publication: Upcoming Peer Review: Is Your Firm Ready? (Direct link is not always reliable.)
This CPE course helps you prepare for your next review, and provides ongoing strategies for creating a strong quality control environment for your firm.
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