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Peer Review

Prospective Firms

I. AICPA Peer Review
The AICPA requires its member firms to undergo a peer review every three years. Information specific to AICPA can be found here.
II. Mandatory Quality Review

Effective Jan. 1, 2012, CPA firms that provide attest services in New York State—except those which are sole proprietorships or have two or fewer CPAs, under the "small firm exemption"—must undergo quality review every three years and submit copies of the report and acceptance letter to the New York State Education Department. However, sole proprietorships and firms of two or fewer CPA’s are not exempted from the new law if they perform attest services for any New York state governmental agency, perform a governmental or proprietary function for the state or any of its municipalities, or perform “services specifically required to be performed pursuant to New York state law.” Such small firms must also undergo a triennial quality review.

Sole proprietorships and firms with two or fewer CPAs may also voluntarily undergo a quality review.

For further information, visit the Society’s Mandatory Quality Review FAQs page. The NYSSCPA’s peer review technical manager provides an overview of MQR and answers some pertinent questions for firms within the scope of the new regulations.

For further information from the New York State Education Department, visit the Mandatory Quality Review page on the SED website or the Mandatory Quality Review section of the Accountancy Regulations.

III. Register for Peer Review with NYSSCPA

To register for Peer Review with the NYSSCPA, please visit http://www.aicpa.org/InterestAreas/PeerReview/Pages/PRIMA.aspx. PRIMA launched Monday, May 1, 2017. Firms attempting to enroll in peer review can log into PRIMA at: prima.aicpa.org. For an FAQ and more information, see AICPA.org/PRIMA.

IV. Firm Registration

If your firm provides attest or compilation services to New York State clients, or uses “CPA,” “Certified Public Accountants,” “PA,” or “Public Accountants in your firm name, you are required to register as a public accounting firm with the New York State Education Department.

Public Accounting Firm Registration FAQs

Form 6R. Application for Public Accounting Firm Registration (For Firms Other Than Professional Corporations). This form must be completed by the CPA or PA responsible for this firm.

V. Finding a Peer Reviewer

Looking for a reviewer? Search here

VI. Peer Review Rates

Peer Review Rates: (Effective June 1, 2017 – May 31, 2018)

The annual administrative fee is levied on program enrollees to cover the costs of administering the AICPA Peer Review Program (PRP) and Mandatory Quality Review in New York State.  According to AICPA PRP guidelines, all costs of the administrative agents, such as administrative and technical review of peer reviews, required program oversight procedures, and reviewer resume and CPE verification, are to be borne by the firms that participate in the PRP. 


(Fee = Base Charge + Review Type, Firm Size and any non-member surcharges. Fee is capped)

Base Charge



Review Type




System Review



Engagement Review


Firm Size Charge




Sole Practitioner




















Non-Member Surcharge



No A&A Practice







Non-NYSSCPA Member


Cap (Maximum Due)



First-Time Enrollment Fee



Additional Fees:

AICPA National Peer Review Annual Administrative Fee 

Other Fees - Effective June 1, 2016

  • Reinstatement Fee: Firms that re-enroll after resigning or being dropped/terminated from the peer review program will be charged a$300 reinstatement fee(in addition to back fees for all missed years).
  • Replacement Review Fee: In the event of the need to recall any peer review’s previously issued acceptance letter and that requires the firm to have a replacement review performed as part of recall procedures, the affected firm will be charged a $375 replacement fee at the time of recall to defray additional associated costs.
  • High-Risk Engagement Surcharge:This will be $125 per high-risk engagement, up to 3 engagements (fee is capped at $375).  The surcharge is the result of increased regulatory oversight of high-risk industries related to the peer review program. This will be billed separately and only in the year of your firm’s peer review.

VII. Peer Review Staff

Questions about the NYSSCPA Peer Review Program, contact the peer review staff below

Ernie Markezin

Director, Professional & Technical Resources



Mark Rachleff

Manager, Peer Review Technical



Theresa Campbell

Manager, Peer Review Administration



Sobeida Cortorreal

Peer Review Admin.



Sandia Raghubir

Peer Review Admin





To register your firm for Peer Review with the NYSSCPA complete this enrollment form

Firm Enrollment Form