How to select a reviewer

When it comes to selecting a reviewer to perform a peer review, firms tend to look at a variety of issues. Some firms would prefer to pick a reviewer who practices in the same general vicinity, so that the reviewer has a better idea of the types of clients that they have. On the other hand, some firms would rather pick a reviewer who does not practice in the same area as them, who will not have any potential contact with their clients. The reviewer will not have geographic contact with any of the clients of the firm that they review. All work performed is confidential in nature.

You will need to make sure that the reviewer you choose has experience in the areas in which your clients practice. These are referred to as industry codes or client categories, and your reviewer can tell you if he or she has had experience in these areas.

Reviewers must have met certain requirements with the American Institute of CPAs to qualify to perform reviews.

Finally, when your firm has decided on a reviewer, please remember to fill out "Exhibit 3" with The Ohio Society of CPAs. When the Peer Review Department receives this information, we will provide you with a last check on the reviewer to make certain that he or she has the qualifications necessary to perform your review. You will receive a letter confirming your arrangements. Please do not start your review until your reviewer has been approved by The Ohio Society.

Peer Review Resources