The Nevada Society of CPAs (NVCPA) administers the AICPA Peer Review Program and State Program for Idaho, Montana, Nevada, Nebraska, Utah, and Wyoming. Note: Enrollment in the peer review program is not required as a condition of membership in the NVCPA. For all other states, please refer to the specific membership conditions of that State (see below).
For information such as enrollment requirements, types of peer reviews, review process, etc., please click on the below article.
For a new firm that needs to enroll in peer review, please click on the below form, complete, and scan to Kary Arnold, firstname.lastname@example.org.
If your firm has changes such as a merger, sale, name change, dissolution, etc., please click on the below form, complete, and email to Kary Arnold, email@example.com.
The AICPA has opened up the Peer Review Program to include those firms who are not members of the AICPA. If a firm chooses to stay a part of the State Program (we still follow the guidance from the AICPA and there is no difference in review processes / procedures.) a surchange of $100 will be added to the Annual Administrative Fee invoice (issued January of each year). This cost is to cover the fee assessed the NVCPA by the AICPA for all State Program firms.
The Peer Review Program is an educational and remedial program designed to help improve the quality of your practice. To see the specific reporting requirements for your state, click on the below appropriate link:
Idaho State Board of Accountancy (https://isba.idaho.gov/)
Montana Board of Public Accountants (http://boards.bsd.dli.mt.gov/pac#0)
Nebraska Board of Public Accountancy (www.nbpa.ne.gov)
Nevada State Board of Accountancy (www.nvaccountancy.com/peerreview.fx)
Utah State Board of Accountancy (www.dopl.utah.gov/licensing/accountancy.html)
Wyoming Board of Certified Public Accountants (http://cpaboard.state.wy.us)
Once the review has gone through the administrative and technical review process, all documents are submitted back to the NVCPA for inclusion on the next available RAB agenda. The RAB meets monthly to ensure all reviews are presented timely. Upcoming 2020 meeting dates are as follows and are subject to change:
The RAB will perform an additional review of the reviews and will consider them for acceptance. Firms can expect to receive their acceptance letter within 14 days of each RAB. In some cases, firms will be required to perform follow-up actions before the review can be closed. Those letters will also be issued within 14 days of the RAB.