Nevada CPA

Peer Review

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).

Annual Administrative Fee Update

Beginning January 1, 2021 the NVCPA has updated the annual administrative fee.  Your firm will now receive one invoice per year that covers the annual administrative fee along with a portion of the technical review fee.  With this adjustment your firm will no longer receive a second invoice in the year of your review and spread out the cost of the peer review program.


Annual Administrative Fee Schedule as of January 1, 2021

Engagement Review

1 Professional $250

2-10 Professionals $350

11+ Professionals $450

System Review (firms with auditing practice)

1 Professional $400

2-10 Professionals $500

11+ Professionals $600

** Note a "professional" refers to all individuals who perform professional services for which the firm is responsible, whether or not they are CPAs.  A professional includes CPAs, non-CPAs, managers, partners, leased or per-diem, etc. **

AICPA Peer Review Program FAQs

For information such as enrollment requirements, types of peer reviews, review process, etc., please click on the below article.

AICPA Peer Review Program FAQs (updated January 2020)


Firm Structure Changes / Firm Creation Form

For a new firm that needs to enroll in peer review, please click on the below form, complete, and scan to Kary Arnold,

Public Accounting Firm Creation Form

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,

Firm Structure Change Form

PRIMA (Peer Review Integrated Management Application)

PRIMA, an all-electronic, interactive system, replaced PRISM in April 2017.  See below for useful information.
Click to log into PRIMA:  PRIMA Login
Click to read PRIMA FAQs:  PRIMA FAQs

AICPA Peer Review Program vs State Program

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.

Peer Review Requirements by State

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 (

Montana Board of Public Accountants (

Nebraska Board of Public Accountancy (

Nevada State Board of Accountancy (

Utah State Board of Accountancy (

Wyoming Board of Certified Public Accountants (

Peer Review Committee (RAB – Review Acceptance Body)

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 2022 meeting dates are as follows and are subject to change:

  • January 26, 2022
  • February 23, 2022
  • March 30, 2022

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.