Peer Review

Additional information

2025-26 Peer Review Committee 
Chair: Julia Hayes | Staff Liaison: Dipesh Patel

Resource Links

• TSBPA Peer Review Program Overview
• Questions and Answers About the AICPA Peer Review Program
• AICPA Peer Review Program Manual
• AICPA Peer Review Standards 
• Quality Control / Quality Management Standards
• PR Oversight and Transparency

Oversight Reports

• AICPA Report on Oversight
• AICPA Administering Entity Oversight Report
• TXCPA Annual Report on Peer Review Activities
  The Texas Society of CPAs Peer Review Committee has instituted a regular oversight program of peer reviewers and firms in order to ensure the consistency and quality of reviewers work in Texas. Recent oversight reports are below.
  2026 Report | 2025 Report | 2024 Report | 2023 Report 

Comment Letters

• NASBA Private Equity Task Force White Paper – Alternative Practice Structures and Private Equity
  View White Paper | View TXCPA comment letter
• AICPA PRB ED, Proposed Peer Review Standards Update No. 3, Modernizing Peer Review Administration Requirements
  View exposure draft | View TXCPA comment letter
• AICPA PRB ED, Proposed Peer Review Standards Update No. 2, Reviewing A Firm’s System of Quality Management and Omnibus Technical Enhancements
  View exposure draft | View TXCPA comment letter
• AICPA Proposed Peer Review Standards Update No. 1, Omnibus Enhancements and Technical Corrections  View proposal | View TXCPA comment letter
• AICPA Standards for Performing and Reporting on Peer Reviews  View proposal |  View TXCPA comment letter