The Peer Review Program is an educational and remedial program designed
to help you improve the quality of your accounting and auditing practice. TSCPA administers the
peer review program in Tennessee according to the AICPA Standards for Performing and Reporting on Peer Reviews. In this
function, TSCPA serves as a resource by assisting your firm in scheduling a
review, selecting a reviewer and finalizing your firm's report through
the committee acceptance process.
All Tennessee CPA firms are required to participate in an approved peer review program if the firm issues engagements that fit the following definition.
Accounting and auditing engagements for the purposes of peer review are defined as all engagements covered by Statements on Auditing Standards (SASs); Statements on Standards for Accounting and Review Services (SSARS); Statements on Standards for Attestation Engagements (SSAEs); and the Government Auditing Standards (the Yellow Book) issued by the U.S. Government Accountability Office (GAO).
The Tennessee State Board of Accountancy (TSBA) has approved the AICPA and TSCPA Peer Review Programs as acceptable practice monitoring programs.
If at any time you have questions or concerns please contact one of the
staff members listed below. You may reach us at 615/377-3825.
Director of Professional Services: Wendy Garvin, ext. 106
Technical Consultant: Roger Johnson
Quick Reference Links
Information Required for Scheduling Reviews
Review Team Information Form
AICPA Peer Review Program Enrollment Form
TSCPA Peer Review Enrollment Form
Peer Review Change Form
If you are a firm interested in additional peer review information, please see our firm section.
If you are a peer reviewer, please see our section for reviewers.