Peer Review Resources

Peer review sets certified public accountants apart from other professions and tells the public that CPAs are dedicated to upholding the standards of our profession. Find out more about peer review below.

Overview

The AICPA requires members who do audits, reviews or compilations to have a peer review every three years. South Carolina requires individuals to submit copies of their firm's peer review letters of acceptance or comment with their bi-annual renewal forms. The letter from the most recent peer review cannot be older than three years from the date of license renewal. more

Annual report on oversight
The South Carolina Association of CPAs Peer Review Committee has instituted a regular oversight program of team captains, reviewers and firms in order to ensure the consistency and quality of reviewer’s work in South Carolina. All reviewers and firms enrolled in the AICPA or SCACPA Peer Review Program are subject to oversight under this program. continue
2010 pRESIDENT'S AWARD

SCACPA Peer Review Commitee Receives 2010 President's Award
Peer Review Q&A

Got questions about the peer review program? This Q&A piece will help you navigate the program.
Do You Have What it Takes to be a Peer Reviewer?

With more than 32,000 firms participating in the Peer Review Program, demand for your skills in this important professional program has never been higher. more
Mentoring Program FAQs
ENHANCED PEER REVIEW GUIDANCE

Enhanced Peer Review Guidance for Reviews of Firms that Audit Broker-Dealers
AICPA White Paper: Navigating Through the Revised Standards Effective Jan. 1, 2009

This document explains how the changes may affect enrolled firms (including those responsible for the firm's quality control function), peer reviewers, administering entities (including administrators, technical reviewers, report acceptance bodies and peer review committees) or peer review users, including regulators.

Peer Review Contacts

Glenna Osier, SCACPA, gosier@scacpa.org, 803-791-4181 ext. 107
AICPA (American Institute of CPAs) or 888-777-7070
South Carolina State Board of Accountancy or 803-896-4770