Peer Review

All CPA firms that provide any compilation, review or attest services (including AR-C 70 of SSARS21) whose main office is in Missouri or who performs the above services for a Missouri resident, must be enrolled in an approved peer review program.  The Missouri Society of CPAs offers peer review resources to help promote and maintain high professional standards and ethics within the profession.​

The Peer Review Program provides the opportunity for CPAs to review the practices of one another, in an effort to achieve even higher levels of performance. Recognizing the public's interest in reliable accounting and auditing, the Missouri State Board of Accountancy made the program mandatory in 2009. 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 utilizing that system.

Key Resources

Find a Reviewer

If you have any questions about the peer review program, please contact Tiffany Tocco at (800) 264-7966 or ttocco@mocpa.org.

Resources