Peer Review

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Peer ReviewThe American Institute of Certified Public Accountants (AICPA) requires its member firms to undergo a peer review every three years. A peer review is a periodic external review of a firm's quality control system in accounting and auditing and is also known as the AICPA's practice monitoring program.  AICPA members engaged in the practice of public accounting are required to practice in a firm that is enrolled in an approved practice-monitoring program such as the Peer Review Program.

The Florida Institute of CPA's administers the AICPA Peer Review Program for both AICPA members firms and non-AICPA member firms. The program is designed to be educational for firms in public accounting to further enhance the quality in their performance of accounting and auditing work.  The program also allows for firms to communicate with their fellow peers on the objectives of the Accounting profession.

Peer Review Regulation


Peer Review Reports


2016 AICPA Peer Review Board Oversight

2015 FICPA Annual Report on Oversight

2014 FICPA Annual Report on Oversight

2014 AICPA Peer Review Board Oversight

2013 FICPA Annual Report on Oversight

2012 FICPA Annual Report on Oversight

2011 FICPA Annual Report on Oversight

2010 FICPA Annual Report on Oversight

Enrollment Requirements


As stated above, enrollment in the Peer Review Program is a requirement for membership with the AICPA. The only exception to this requirement would be for firms who do not perform audits, reviews, compilations and/or attest service engagements. In Florida, if your firm is not a member of the AICPA, enrollment in the Peer Review Program is now required by the Florida State Board of Accountancy for Florida licensed firms performing audits. This requirement is as of January 1, 2015. The Florida Institute of CPAs does not require peer review for membership. If your firm would like to enroll in either the AICPA or the FICPA Peer Review program, please click on the correlating link here to access, complete and send either form to the FICPA. You will also be prompted to save a copy of the form for your firm.

AICPA Peer Review Program Enrollment Form

FICPA Peer Review Program Enrollment Form

Firm Structure Changes


If your firm has gone through or is currently experiencing a dissolution, merger, purchase, sale or name change, please complete the applicable pages of the form. This form may also be used to update AICPA / FICPA records if an AICPA member has changed employers. Please send the completed form by email, fax or hard copy to the FICPA.

AICPA Peer Review Program Change Form

Additional Information


Additional Information is available within the AICPA's Peer Review Q's & A's. Please click on the following link to access this:

AICPA's Peer Review Q's & A's 

How to reach us


Our goal is to help the reviewed firm and the reviewers have the smoothest possible progression through the peer review process.  If at any time you have questions or concerns please contact one of the staff members listed below.  We will do our best to answer your questions in the quickest most informative way possible.  You may reach us at (800) 342-3197 or (850) 224-2727.

Director of Technical Services


Paul Brown
Ext. 251

Peer Review Manager


Kathy Creel
Ext. 252

Peer Review Scheduling Coordinator


Joyce Luck
Ex. 250