Overview

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.  It's a statutory requirement in 55 licensing jurisdictions, including Florida, and is an AICPA member requirement. The American Institute of Certified Public Accountants (AICPA) requires its member firms to undergo a peer review every three years.  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 results are confidential, unless the firm performs audits in accordance with Yellow Book standards. The following information is publicly available: firm’s name and address, program enrollment or termination, and the date of acceptance and period covered by the firm’s most recently accepted peer review

For CPA Firms

This page encompasses several useful topics related to peer review for firms.  The topics include peer review requirements for firms as well as information about enrollment and the review process.

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For Peer Reviewers

Thank you for choosing to participate in the FICPA Peer Review program as a peer reviewer.  This page provides reviewers with access to peer review tools, and information on peer review training.

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For The Public

The AICPA administers the overall peer review program with the help of local administering entities like the FICPA Peer Review Program.  The FICPA Peer Review Team administers reviews for firms licensed in Florida.

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Peer Review Regulation

Florida Statutes Peer Review Requirements – The Law, The Requirement, and Frequently Asked Questions (FAQs)

The FICPA Peer Review Committee oversees the FICPAs administration of the AICPAs Peer Review Program to ensure compliance with all AICPA program requirements

Peer Review Administration Oversight Reports

Annual Report on Peer Review Activities

Contact/Need Help

Questions, comments, feedback

Our goal is to help the reviewed firm and the reviewers have the smoothest possible progression through the peer review process.  You may reach us at (800) 342-3197 or (850) 224-2727.

Media
PB

Paul Brown
Director of Technical Services, Peer Review & Professional Standards
Paul@ficpa.org

850-521-5957

Ethics & Licensing

Media
KC

Kathy Creel
Peer Review Manager
Kathy@ficpa.org

850-521-5959

Extensions, Firm Changes & Enrollments

Media
Chika

Chika Okoro
Peer Review Coordinator
Chikao@ficpa.org

850-521-5958

Scheduling

The Peer Review Program offers a PRIMA Help website that can be accessed from the Help link within PRIMA.

PRIMA Help: AICPA Support | 919-402-4502, press 2

PRsupport@aicpa.org