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Peer Review

Beginning In 2008, All CPA Firms Who Provide Any Compilation, Review or Attest Services Must Be Enrolled In Peer Review

The Missouri Society of CPAs (MSCPA) promotes and maintains high professional standards and ethics within the profession.

The Peer Review Program provides the opportunity for one CPA to review the practices of another…achieving even higher levels of performance. Recognizing the public’s interest in reliable financial statements, the American Institute of Certified Public Accountants (AICPA) instituted this practice monitoring program.

Overall, the Peer Review Program provides assurance that a firm has an appropriate system of quality control for its accounting and auditing practice and that it is complying with that system. The peer review period is typically one year and must be mutually agreed upon by the reviewer and the reviewed firm. The review period should remain the same from review to review.

Critical Information for all Missouri CPA Firms!
 

  •   Forms
  •   Information for Firms
    AICPA Peer Review Standards, and other information to assist with the peer review process
                •  AICPA Website
                •  AICPA Peer Review Standards and
                   New Quality Control Standards-
                   Effective January 1, 2009.

                •  Peer Review Process
                •  Your Letter of Response
  •   Missouri Accountancy Act
  •   AICPA Peer Review Website
  •   AICPA Changes to Peer Review Standards

  •   Peer Review Transparency Initiative
  •   Questions and Answers about the Peer Reivew Program
  •   MSCPA Policies and Fees  
                •  Administrative Fees
                •  Oversight Policy
                •  Non-AICPA Termination Resolution 1
                •  Non-AICPA Termination Resolution 2
                •  Extension Policy         
  •   Missouri Peer Reviewer Search
  •   AICPA Reviewer Search
  •   Missouri's CART Program
  •   Information for Reviewers-Reviewer Alert Updated 03/26/2008
            • Access to reviewer checklists, Peer Reviewer Alerts, Reviewer Resumes
  •   AICPA Announces Practitioners Tool Kit for Peer Reviewers
    The AICPA released a Peer Review Practitioner’s Tool Kit as part of the initiatives the AICPA is undertaking to enhance the Peer Review Program. This Tool Kit provides samples and guidelines that both new and experienced peer reviewers can use to help them in promoting their peer review services and develop their practice.




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