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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. Peer Review in NYS

CPA firms that provide attest services in New York State must undergo peer review every three years and submit copies of the report and acceptance letter to the New York State Education Department. 

For further information, visit the Society’s Peer Review FAQs page. The NYSSCPA’s peer review technical manager provides an overview of peer 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 Peer Review page on the SED website or the Peer 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.

To create a new firm for purposes of registering in the peer review program, use the Public Accounting Firm Creation Form. Please click here.


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 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 at 212-719-8300

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


Firm Enrollment Form