Peer Review requirements

All firms providing attestation services (audit, review or compilation), in the state of Ohio, are required to be enrolled in an approved practice-monitoring program, be registered with the Accountancy Board of Ohio (ABO) and have an approved peer review once every three years.

All reviews are conducted in accordance with the American Institute of CPAs (AICPA) Standards for Performing & Reporting on Peer Reviews (Standards). Peer Review is a requirement for membership in The Ohio Society of CPAs and AICPA as well as a statutory requirement regulated by the Accountancy Board of Ohio (ABO).

For more information on the specific registration requirements for Ohio please visit the ABO Web site for more details.

Peer Review Resources

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