Peer Review

Peer Review

"I have found multiple benefits to being involved in the peer review process. I have been doing peer reviews for about seven years, and this background helped significantly when I joined a local firm and started an audit practice with them. Peer reviews are now a valuable piece of our practice. They show us first hand other firm’s best practices, and the process is a great reminder of current technical changes.”

Abby Sanders, CPA,
WSCPA Member Since 2001

The American Institute of CPAs (AICPA) established the Peer Review Program more than 20 years ago to enhance the quality of accounting, auditing and attestation services performed by AICPA members in public practice.  The AICPA Peer Review Program illustrates the accounting profession’s dedication to integrity and protection of the public and is driven by adherence to the highest possible professional standards. 

The AICPA Peer Review Program is well-respected by practitioners, state boards of accountancy, and other users of the peer review process, who recognize the program as an effective quality improvement tool.

Over 32,000 firms are enrolled in the AICPA Peer Review Program and are required to have a review of their accounting/auditing practice at least once every three years. Approximately 14,000 of these firms will have a System Review over the next three years and more than 16,000 firms will have an Engagement Review. Forty individual state CPA societies, along with the New England Peer Review Inc., serve as administering entities in 55 licensing jurisdictions. Forty-nine states have passed mandatory peer review as a condition of licensure. 

For more information about peer review, click here.


The Washington Society of Certified Public Accountants is the only organization in the state of Washington dedicated to serving the professional needs of CPAs, educating consumers about CPAs and the services they provide, and encouraging students to study accounting and enter the profession.

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Washington Society of CPAs
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