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Peer Review

Peer Review

The Peer Review Program is an educational and remedial program designed to help you improve the quality of your accounting and auditing practice. TSCPA administers the peer review program in Tennessee according to the AICPA Standards for Performing and Reporting on Peer Reviews. In this function, TSCPA serves as a resource by assisting your firm in scheduling a review, selecting a reviewer and finalizing your firm's report through the committee acceptance process.

All Tennessee CPA firms are required to participate in an approved peer review program if the firm issues reports purporting to be in accordance with AICPA professional standards. For purposes of the AICPA Peer Review Program Standards, an accounting and auditing practice is defined as:

Engagements performed under the Statements on Auditing Standards (SASs); Statements on Standards for Accounting and Review Services (SSARS); Statements on Standards for Attestation Engagements (SSAEs); and the Government Auditing Standards (the Yellow Book) issued by the U.S. Government Accountability Office (GAO) and engagements under PCAOB standards.

We actively participate on the state society Peer Review Committee for the state of Tennessee. Through our experience working with other firms, the firms we review will learn the best practices, gain increased understanding of recent and potential professional pronouncements, and be provided practical approaches to quality control issues.

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