Links to Peer Review Administering Entities and other organizations

Typically, administering entities (AEs) are the State CPA Societies in the state where the firm's main office is located, however, not all State CPA Societies administer peer review. Reference the list below to determine which AE administers peer review for your location.

Firms are required to have their peer review administered by the National Peer Review Committee (NPRC) if they:

• Perform audits of non-SEC issuers pursuant to the standards of the PCAOB or

• Are required to be registered with and inspected by the PCAOB.

Contact the AE assigned to your state if you have questions.

Click a link below to access organizations that are relevant to peer review.

• Financial Accounting Standards Board (FASB)

• Government Accounting Standards Board (GASB)

• Government Accountability Office (GAO)

• Federal Deposit Insurance Corporation (FDIC)

• U.S. Department of Labor (DOL)

• U.S. Securities and Exchange Commission (SEC)

• Public Company Accounting Oversight Board (PCAOB)

• National Association of State Boards of Accountancy (NASBA)

If you haven’t found what you’re looking for, email PRSupport@aicpa.org.