For CPA Firms

 

 


 

Peer Review

For CPA Firms

The AICPA and CTCPA Bylaws state that if you are an AICPA or CTCPA member active in the practice of public accounting, you must be associated with a firm that participates in an AICPA/CTCPA-approved practice-monitoring program if the firm performs services within the scope of the peer review standards and issues reports in accordance with AICPA professional standards.

Enrollment Form Placeholder 

Firm Changes - If your firm has changes, such as changes in firm structure or enrollment, you need to submit a change form.

Statement on Quality Control Standards (SQCS)

 

SQCS are issued by the Auditing Standards Board. Firms enrolled in the Peer Review Program are obligated to adhere to quality control standards issued by the AICPA.

As part of its clarity drafting conventions the ASB issued Statement on Quality Control Standards (SQCS) No. 8, A Firm’s System of Quality Control (Redrafted). This SQCS supersedes SQCS No. 7. It was issued November 2010 and was effective as of January 1, 2012.

Download SQCS 8, effective January 1, 2012.

To receive a copy of the Information Required for Scheduling Reviews (Background) form to begin scheduling your peer review, please contact your administering entity.

Have a question about peer review? Check out the Frequently Asked Questions about the peer review program. If you don't find an answer, contact us.

Does your firm perform audits of broker dealers? Click here to find new guidance for the review of those engagements effective for peer reviews commencing on or after April 1, 2011.

Not sure about choosing a peer reviewer? View our Tips for Selecting a Peer Reviewer. For a listing of Connecticut peer reviewers, click here. To search the national database of peer reviewers, click here.