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
