Peer Review
All CPA firms that provide any compilation, review or attest services must be enrolled in peer review.  The MSCPA 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 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.

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