Peer Review
At the core of the CPA profession is integrity and the protection of the public. To achieve adherence to the highest possible professional standards, the American Institute of CPAs (AICPA) established the Peer Review Program for AICPA members in public practice who provide attestation services. Peer Review is also a statutory requirement for Kansas firms.
Public accounting firms engage a peer firm to review and report on its system of quality control in the application of professional standards. Most firms are required to have a peer review covering a one-year period, once every three years. This program is designed to be educational and allows firms to communicate with their fellow peers on the objectives of the accounting profession.
The Kansas Society of CPAs administers the AICPA Peer Review Program in the state of Kansas for firms with their main offices located in Kansas for members and non-members of the AICPA and/or KSCPA. The KSCPA Peer Review administration process is oversighted by the Kansas State Board of Accountancy on an annual basis and the American Institute of CPAs on a biannual basis. Click documents below for the most recent reports.
The Report Acceptance Body (RAB) meeting schedule for 2012 is as follows:
April 27
June 29
August 31
October 26
December 28
For questions about enrolling in or scheduling Peer Review,
contact the KSCPA Office or the
Peer Review Administrator directly at 785-272-4526.
For information about the AICPA’s Peer Review Program
click here.
Important Documents
- Information Required for Scheduling Reviews
- 2011 Enrollment Form
- Firms Interested in Performing Peer Reviews
- Fee Schedule (KSCPA member and/or AICPA member)
- Fee Schedule (Not a member of KSCPA or AICPA)
- 2011 Peer Review Change in Firm Structure Form
- Report Acceptance Body (RAB) Members
- Overview of the Administrative and Committee Acceptance Process
- Do You Have What it Takes to Become a Peer Reviewer?
- What is Facilitated State Board Access (FSBA)?
- AICPA Peer Review Program Oversight Report, Jan 5, 2011
- KS Board of Accountancy Peer Review Program 2011 Oversight Report, Jan 10, 2012
- 2011 KSCPA Annual Report on Oversight Issued December 2011
