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The American Institute of Certified Public Accountants (AICPA) requires its member firms to undergo a peer review every three years. A peer review is aPeer Review 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.

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 optional.  At the current time neither the Florida State Board of Accountancy nor the Florida Institute of CPAs requires peer review.

Additional Information

Additional Information is available within the AICPA’s Peer Review Q’s & A’s (updated 2009). Please click on the following link to access this:

AICPA’s Peer Review Q’s & A’s (January 2009)

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.  In Florida, you may reach us at (800) 342-3197, or (850) 224-2727 outside Florida.

Director of Technical Services
Paul Brown, CPA
ext. 251

Peer Review Manager
Barbara Bennett

ext. 250

Scheduling Coordinator
Kathy Creel
ext. 252