Enroll in Peer Review
Enrolling in the Right Peer Review Program
All firms that perform audit or attest services in Kentucky are required to be enrolled in an approved peer review program. Most firms can meet this requirement by enrolling in the AICPA Peer Review Program. Firms that are required to be registered with and inspected by the Public Company Accounting Oversight Board (PCAOB) will have their Peer Review administered by the AICPA National Peer Review Committee (NPRC), which can be reached at 919.402.4502, option 2.
Firms can choose to have their peer reviews administered by the NPRC:
Firms that are not required to have their review administered by the NPRC may choose to do so. However, such firms are subject to the NPRC's administrative fee structure and should familiarize themselves with that structure prior to making such a decision.
Effective May 1, 2017, all firms, whether they're an AICPA member firm or not, will enroll directly into the AICPA's new Peer Review Integrated Management Application (PRIMA). To begin the login and/or enrollment process, please follow the instructions in the AICPA's Getting Started in PRIMA guide.
For an FAQ and for more information on PRIMA, please click here.
For any questions about enrolling in peer review, scheduling a peer review or other administrative assistance, call Julie at 502.736.1360 or 800.292.1754, or email her at email@example.com. For technical questions, contact the Peer Review Program’s Technical Reviewer, G. Alan Long, CPA at firstname.lastname@example.org.
Depending on when your initial A&A engagement is completed, your first peer review due date is generally 18 months from the date your firm is enrolled, or should have enrolled, in the program. The year-end used for the peer review is 6 months prior to the review due date. A list of qualified peer reviewers is also available in our Find a Reviewer portion of our website, which is located here.
Re-enrolling In Peer Review after a Drop or Termination
A firm that has been dropped or terminated from the program may re-enroll in the peer review program once it completes the delinquent action that caused the firm to be dropped or terminated. The KyCPA Peer Review Committee and/or the AICPA Peer Review Board will determine whether the action is satisfactorily completed. If the firm is past its next peer review due date, the firm must agree to have a peer review completed within 90 days of re-enrolling.
In order to re-enroll, a firm must also re-enroll directly into PRIMA, as described above. Once completed, the firm will be invoiced for and must pay in advance:
- A $250 re-enrollment fee.
- The applicable peer review administrative fee (posted on the Policies and Fees section of our website, or here).