Missouri CART Program

The Missouri Society of CPAs CART (Committee Appointed Review Team) program is designed to reduce the review costs by maximizing the efficiency of the reviewer's time and minimizing reviewer expenses. Below you will find a list of steps which outlines this process.

  1. The Peer Review Contact (PRC) will log into the PRIMA system and file the request for Peer Review Information (PRI). This information is then submitted to the administering entity (AE) for approval. Please allow 48-72 hours for approval from AE.
    • Access the Knowledge Bank within PRIMA for a step by step on how to complete.
    • Article Entitled: Submitting Firm Peer Review Information (PRI) in PRIMA - Video
  2. Once approved the Scheduling (SCH) is created for the PRC to complete and select a CART review. 
    • Access the Knowledge Bank within PRIMA for a step by step on how to complete.
    • Article Entitled: Entering Review Scheduling Information in PRIMA (Firm) – Video
  3. After the SCH is submitted the AE will receive the SCH with the request for a reviewer to be assigned.
    • A reviewer CANNOT be assigned until after the firm’s year-end has passed. This is to ensure that all possible engagement types are included in the review and that all engagement(s) are complete prior to the commencement of the review.
  4. The reviewer is selected by the AE and will be required to accept and acknowledge independence.
    • This typically takes 48-72 hours (after selection) depending on the reviewer.
  5. The review will then go back to the PRC at the firm to acknowledge independence of the peer review team. (*Please also complete step 6 at this time).
    • Access the Knowledge Bank within PRIMA for a step by step under scheduling.
    • Article Entitled: Approving Reviewer Schedule and Independence Response
  6. Additionally, the firm will need to download and accept the engagement letter
    • Please ensure you download and click “ACCEPT,” within PRIMA.
  7. PRIMA will run scheduling checks and send the SCH to the AE for final approval. Please allow 48-72 hours for approval from AE. 
  8. The PRC and reviewer will receive a notice from PRIMA that the SCH was approved by the AE. The PRC will need to log into PRIMA and complete the engagement summary form.
    • Access the Knowledge Bank within PRIMA for a step by step on how to complete.
    • Article entitled: Entering Engagement Summary on Engagement Reviewers (Firm)- Video
  9. Additionally, the PRC will need to email the AE and the reviewer informing both parties that the engagement summary is complete and that the firm is ready to move forward with the review.
  10. The reviewer will then make his/her engagement selection and inform the AE. The AE will email the PRC an invoice for the CART review. After payment is received the reviewer will advise the firm of exact engagement and industry selection; which is based upon AICPA Guidance. The required documentation will be sent to the reviewer directly, not via PRIMA. 

To learn about CART review pricing, please click here.

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

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