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Peer Review

Enrolled Firms

NEW IN PEER REVIEW: Peer Review Integrated Management Application (PRIMA) now required in getting your peer review done. -  Getting Started

I. Peer Review FAQs

For answers to the most common questions about the NYSSCPA administered Peer Review program, visit the Peer Review page.

II. Firm Registration Renewal

Firms that are required to register with the NYSED are required to renew their registration every three years. 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.

III. Facilitated State Board Access (FSBA)

The American Institute of CPAs (AICPA) created this process to help address the evolving changes in the business and regulatory environments and to address the demand for greater peer review transparency. For answers to the most frequently asked questions about this program, visit the FSBA FAQs page.

IV. Finding a Peer Reviewer

Looking for a reviewer? Search here

V. 2019 AICPA Peer Review Conference

The 2019 Peer Review Conference will be taking place on August 5-7 at the Marriott Washington Wardman Park in Washington, DC.  Registration for the conference will be available in May.

VI. Information and Reports Regarding NYSSCPA Administration of the Peer Review Program

1. AICPA Reported Results of the Oversight of the NYSSCPA Administration of the Peer Review Program
The main objectives of the Peer Review Board bi-annual oversight program are to provide reasonable assurance that: 
(1) the participating administering entities are complying with the administrative procedures established by the board as set forth in the AICPA Peer Review Program Administrative Manual; (2) reviews are being conducted and reported upon in accordance with the standards; (3) results of reviews are being evaluated on a consistent basis in all jurisdictions; (4) and information provided to firms and reviewers (via the Internet or other media) by administering entities is accurate and timely.

A. AICPA Report on 2014 Oversight of NYSSCPA Administration of the Peer Review Program
B. AICPA Report on 2016 Oversight of NYSSCPA Administration of the Peer Review Program

2. Annual Report of the NYSSCPA Peer Review Committee to the AICPA on Over sight and Other Activities

A. 2015 NYSSCPA Annual Report on Oversight Activities.

3. NYSSCPA Peer Review Committee Annual Internal Inspection

A. 2016 Administrative Oversight Visit Letter of Procedures and Observations 
B. NYSSCPA Letter of Response- 2016 NYSSCPA Administrative Oversight Visit
C. 2017 NYSSCPA Administrative Oversight Visit
D. NYSSCPA Letter of Response- 2017 NYSSCPA Administrative Oversight Visit

VII. Peer Review Rates

Peer Review Rates: (Effective June 1, 2017 – March 15, 2018)
(Billings will be done by PICPA beginning March 16, 2018.)

The annual administrative fee is levied on program enrollees to cover the costs of administering the AICPA Peer Review Program (PRP) and Peer 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.

VIII. Peer Review Staff

Beginning March 16, 2018, questions regarding administration of your peer review should be directed to the PICPA: (267) 675-6250 or peerreview@picpa.org.  

For general questions about peer review, you may contact the NYSSCPA  staff below.

Mark Rachleff

Technical Manager



Ernie Markezin

Director, Professional & Technical Resources