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 American Institute of CPAs on a biannual basis. Click documents below for the most recent reports.

The Report Acceptance Body (RAB) meets on the last Thursday of the month, excluding holidays, unless there are no reports to be reviewed in any given month.

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.

To access forms for a new firm or a firm change such as a firm sale, merger, etc., click here.

To learn more about the Peer Review Integrated Management Application (PRIMA) - click here.

The peer review FAQs document answers questions about the peer review program enrollment, selecting a peer reviewer, preparing for the review, having the review, etc. Click here to access the FAQs document.

To process a peer review payment, click below for the payment page.

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