Peer Review

The American Institute of Certified Public Accountants (AICPA) members adopted mandatory peer review in 1988 for all firms engaged in the practice of public accounting in the United States or its territories and as a condition of being a member in the AICPA.  Since then the business and regulatory environments in America have changed radically.  The peer review program has also evolved and remains designed to ensure that all CPA firms conduct their practice in accordance with the AICPA Code of Professional Conduct and that each member firm has in place quality control procedures to ensure that all services are competently delivered.

Business HandshakeFirms (and individuals) enrolled in the AICPA Peer Review Program are required to have a peer review once every three years of their accounting and auditing practice related to non-Security and Exchange Commission (SEC) issuers covering a one-year period.  The AICPA oversees the program, and the review is administered by an entity approved by the AICPA to perform that role.  The North Carolina Association of Certified Public Accountants (NCACPA) administers the peer review program in North Carolina.  The peer review is conducted by an independent evaluator, known as a peer reviewer.

As a part of our commitment to serve the public interest, Bernard Robinson & Company is active in the peer review program, conducting peer reviews under the guidance of Dan Hayes.  Dan has extensive experience with the peer review program and serves both on the North Carolina Peer Review Committee (PREC), which is responsible for accepting all non-SEC related peer reviews performed in North Carolina, and as a Technical Reviewer responsible for evaluating peer reviews performed by others prior to the reviews being submitted to the PREC for acceptance.

For more information, please contact one of our team members below.

Contacts for this Service

Dan Hayes, CPA, Partner
Victor Blackburn, CPA, Partner
Gary Hahn, CPA, Partner