Results of Administering Entity (AE) Oversight

There are 25 state CPA societies or administering entities (AEs), approved by the AICPA Peer Review Board (Board) to administer the AICPA Peer Review Program (Program) for 55 licensing jurisdictions. As part of the Board's oversight of the Program, each AE is, generally, oversighted by a member of the AICPA Peer Review Board Oversight Task Force (OTF) at least once every other year. The objective of the oversights are to determine if the AE is following the acceptance procedures established by the Board. During these oversights, the member of the OTF will at a minimum:

  • Meet with the administering entity’s peer review committee during its consideration of peer review documents.
  • Evaluate a sample of peer review documents and applicable working papers on a post-acceptance basis.
  • Evaluate the various policies and procedures for administering the Program.

The Board documents the results of its oversight process over each AE. The model was designed with the public in mind. The documents articulate the Board's findings with respect to the AE’s administration of the Program in a user-friendly format. To further their initiative to provide greater transparency of the peer review process, the Board has agreed to publish the results of the AE oversights accepted after January 1, 2006. Accordingly, the most recently accepted documents are posted. Posting of documents will be performed as each AE oversight is completed and accepted by the Board.

You can review the list of AEs and their most recent oversight.