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Peer Review

The purpose of peer review is to assure that licensees who perform attest services are competent to perform those services.  Licensees who perform attest services must participate in an approved peer review program as required by OAR 801-050-0020(1) and (2).  Generally speaking, services provided by CPAs are either "attest services" or "non-attest services".
 
Attest services include the following:

  •     Compilation services (SSARS)
  •     Agreed upon procedures services (SSAE)
  •     Assurance services (SAS, SSARS, SSAE)

Assurance services include the following:

  •     Audit services (SAS)
  •     Review services (SSARS)
  •     Examination services (SSAE)

Non-Attest services include:

  •     Bookkeeping
  •     Payroll
  •     Taxes of all types
  •     Consulting
  •     Internal control services


Accounting and auditing engagements for the purposes of peer review are defined as all engagements covered by:  Statements on Auditing Standards (SAS); Statements on Standards for Accounting and Review  Services (SSARS); Statements on Standards for Attestation Engagements (SSAE); Government Auditing Standards (the Yellow Book), issued by the U.S. Government Accountability Office (GAO); and Standards of the Public Company Accounting Oversight Board in the United States (PCAOB).
 
In-state sole practitioners and firms who perform attest, audit, review or compilation services must register as a firm and must participate in an approved peer review program.
 
Out-of-state firms performing audit and/or examination services for Oregon clients are required to register with the Board and must participate in a peer review program in accordance with the minimum standards for performing and reporting on peer reviews as described in OAR 801-050-0080.  Out-of-state firms performing compilation and/or review services for Oregon clients are not required to register with the Board.
 
Please note that effective January 4, 2017, registered firms are required to participate in the AICPA Peer Review program (PRIMA).  For all peer reviews scheduled on or after May 1, 2017, the firm must satisfy the document reporting by allowing the sponsoring organization to provide the Oregon Board access to the documents via a secure website.   The following peer review programs currently have been approved by the Board:

    American Institute of Certified Public Accountants (AICPA)
    Peer Review Program (Administered by a State Society)
    PO Box 4555
    Beaverton OR 97076-4555
    503.641.7200 ext. 27
    1.800.255.1470 ext 27
    http://www.orcpa.org/home.asp

    Oregon Society of Certified Public Accountants (OSCPA)
    Peer Review Program (Administered by the OSCPA)
    PO Box 4555
    Beaverton OR 97076-4555
    503.641.7200
    1.800.255.1470 ext 27
    http://www.orcpa.org/home.asp



If you have questions about Peer Review, please contact the Board by email at boa.info@oregon.gov or by phone at 503-378-4181.

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