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 Schedule as of January 1, 2021
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. **
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 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 2022 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.