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Peer Review Resources

Recognizing the public’s interest in reliable financial statements and the importance the public attaches to reports by CPAs on those statements, the AICPA requires its member firms, engaged in the practice of public accounting, to undergo a peer review (a periodic outside review of a firm’s quality control system in accounting and auditing).

The WV Board of Accountancy (WV BOA) requires that all firms (including sole practitioners) who wish to retain their authorization to perform attest services provide them with proof of enrollment in an approved peer review program. Attest services include issuing audits, reviews or compilations.

The West Virginia Society of CPAs administers the peer reviews in the state of West Virginia, under the AICPA Standards for Performing and Reporting on Peer Reviews, regardless of whether or not a firm is a member of the AICPA or WVSCPA.

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What is Peer Review?

Click on the above link to obtain detailed information about the Peer Review Program as well as specific contact information so that you may direct your questions to the right department.

The AICPA administers the overall peer review program with the help of local administering entities like the Peer Review Alliance (formerly Illinois CPA Society Peer Review Program). The Peer Review Alliance administers reviews for firms licensed in Illinois, Indiana, Iowa, Kentucky, South Carolina, West Virginia, and Wisconsin not covered by the AICPA. The program helps individuals and firms find qualified peer reviewers, schedules reviews, and assists firms and reviewers with the peer review process. The Frequently Asked Questions (FAQ) section below includes more information about peer review.