Peer Review

Self-regulation is one of the hallmarks of the CPA profession. The Peer Review program ensures quality practice by Ohio CPAs and firms. OSCPA members give valuable input to other members, helping resolve problems before they become crises.

Benefits of Peer Review

There are many benefits for you and your clients from participating in the Peer Review program. For example, by preparing and learning from the peer review process, a firm can design an internal quality control system that will enable the firm to develop and refine the technical skills of their employees. Learn more.

Become a Peer Reviewer

Are you a CPA willing to share your time and expertise as a peer reviewer? We want to hear from you. With more than 32,000 firms participating in the Peer Review Program nationwide, demand for your skills in this important professional program has never been higher. Learn more.

Firm on Firm directory

Search this resource to select a reviewer based on practice monitoring programs, Center memberships, practice areas, and specific industries.

The firms listed in this directory have voluntarily chosen to have their firm’s services listed. It is not a complete listing of all firms eligible to perform peer reviews. View the list of firms. If you are a reviewing firm interested in advertising your services in this directory, please email the peer review department.

Please note:You must be an OSCPA member to be added to the directory.

Search the directory now!

Peer Review news & notes

2012 Annual Report on Oversight

New: Peer Review Mentoring Program
If you are interested in initially qualifying as a team captain, beginning in April 2012, you may choose to demonstrate proficiency in the standards, interpretations, and guidance of the program by using practical peer review experience.

If you choose the experience option, you must complete Day 1 of the “How To” course in live seminar format and, in lieu of completing Day 2, submit evidence of significant participation as a team member on a System Review. This significant participation must be under the guidance of a qualified and approved existing team captain (mentor) and take place after the completion of Day 1 of the "How To" course. If you plan to take only Day 1 of the "How To" course, please contact  to arrange the details.

Prior to taking Day 1 of the “How To” course, you need to seek out an approved mentor. You may either identify your own mentor and ask that they obtain approval or contact and request a list of approved mentors.

Please refer to the Team Member Participation Checklist for additional details.

Mentoring Program (Becoming a Mentor)
Nov.1, 2011 marked the beginning of our brand-new Mentoring Program. If you are a qualified team captain, you may apply for pre-approval to become a peer review mentor on or after Nov.1, 2011. Find out more information on the Mentoring Program.

Reviewer Advisory: SSARS 19 Matters
The guidance from the Peer Review Board in Reviewer Alert 2011-01 lists the SSARS 19 matters that should be elevated to the level of a deficiency in an engagement peer review.

AICPA PRB Oversight Report One of the responsibilities of the AICPA Peer Review Board (board) is to oversee the activities of the administering entities participating in the administration of the AICPA Peer Review Program (program).

Peer Review Alert 11-02 Broker-Dealers
(Enhanced Peer Review Guidance for Reviews of Firms that Audit Broker-Dealers)
The PCAOB recently announced a proposal for an interim broker-dealer inspection program. Under the proposal, the PCAOB will inspect, over the next two years, all types of broker-dealers (BDs) to determine what auditing standards are needed and what the scope should be for the permanent inspection program.

Peer Review Committee's response letter on the Exposure Draft Proposal Revisions to the AICPA Standards for Performing and Reporting on Peer Reviews: Performing and Reporting on Peer Reviews of Quality Control Materials (QCM) and Continuing Professional Education Programs.

Peer Review fees
The 2013 Peer Review fee is $865 plus $125 for each additional professional. The administration and evaluation fee covers the everyday basic administrative aspects of the program, the Society’s technical reviewer and peer review committee administrative procedures of evaluating reports, requesting oversight of reviewers, accepting reviews, determining appropriate remedial action for deficiencies, and reviewing action taken by firms to correct deficiencies, recommending general policies governing the program, responding to member questions/complaints, and communicating peer review issues to the membership.

Revised Peer Review standards and guidance 
(Effective for Peer Reviews Commencing on or after January 1, 2009)
Standards for Performing & Reporting on Peer Reviews (effective for peer reviews commencing on or after January 1, 2009) including Interpretations.