Board of Certified Public Accountants

Peer Review

This information is provided as guidance. For details regarding specific requirements, please refer to the Statutes and Board rules and regulations

Peer Review Procedures


The following is a summary of the steps involved for licensees new to the peer-review process.

Step 1: Enroll with Peer Review Administering Entity

Nevada Society of CPAs contact information:

Heather Francis

Peer Review Program & Membership Manager

3983 S. McCarran #512

Reno NV 89502

(775) 826-6800

Licensees must complete enrollment (based on the membership type) and submit to the NVSCPA.

Once the agency has reviewed and processed the enrollment, the licensee will receive an Enrollment Letter or Notice of Date of Initial Peer Review. This letter identifies the date by which the peer review must be completed.

Step 2: Year in Review

The Peer Review Due Date is based on 18 months (1 ½ years) from the date of the enrollment or the licensee's first engagement.

For Example:


Enrollment Date = August 19, 2008

Due Date = February 28, 2010

The 18 months is based on the following timeline to allow a year to pass in which the licensee will be under review then 6 months following the year of review for actual peer review and report approval process

For Example:


Year of Review = September 1, 2008 - August 31, 2009

Peer Review Scheduled & Conducted after September 1, 2009

Peer Review Approval Process


Step 3: Background Information Required

6 - 9 months prior to the peer review due date, the AE will send the licensee a background form titled "Information Required for Scheduling Reviews". This form must be completed and returned to the AE within 30 days. Delays often occur when the licensee does not return the background form by the deadline date. Due process letters are sometimes sent to the licensee by the AE to assure completion of the required form.

For Example:


Due Date = February 28, 2010

Background Form Sent to Licensee = July / August 2009

Step 4: Schedule Peer Review

The licensee can schedule their peer review anytime after their year in review has completed (e.g. September 1, 2008) from the AICPA and State Society list of individual reviewers.

A list of reviewers can be obtained by visiting the AICPA website at - Professional resources>peer review>aicpa peer review program>reviewer search

It is noted that Wyoming currently has two approved reviewers. In the event a licensee does not wish to select a reviewer from Wyoming, the licensee can choose another reviewer from out of state.

Step 5: Peer Review Conducted - Approval Process

Once the peer review has been conducted by one of the approved reviewers, a report is made by the reviewer and submitted to the administering agency.

The report is then sent to a Technical Reviewer for their review of the report. The report is then returned to the administering entity.

The administering entity then sends the report for additional review/approval to committee members of the Review Approval Board (RAB). Each committee member is assigned specific reviews based on their area of expertise. Three members look at each consent review and the non-consents are assigned to specific members to present individually during the RAB meeting.

The committee member(s) will then recommend or concur with the peer reviewer the additional course of action the licensee must follow if deficiencies were found in the peer review. Course of action can include a concurrent year peer review, continuing education, updated library reference material, modifications to correspondence, post or pre-issuance review of reports prior to client release, and any other recommendation to resolve the issue identified.

The RAB meetings are generally held 4-5 times per year. Once the report has received final approval the Letter of Acceptance is sent to the licensee by the administering entity.

Requirements for Review

Requirements for Review

Reporting to the Board

Reporting to the Board

Firms No longer Providing Peer Reviewable Services

In the event that the firm is no longer providing services required to be peer-reviewed by this chapter, the DCH shall: