Peer Review

Additional information

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

Committee Meeting:

December 9, 2025– Location: DoubleTree by Hilton Dallas-Love Field | Map
May 4, 2026 – Location: DoubleTree by Hilton Dallas-Love Field | Map

Conference Calls:
Morning Session: 9 a.m. – 11 a.m. (CT) | Afternoon Session: 2 p.m. – 4 p.m. (CT)

September 15, 2025
October 13, 2025
November 10, 2025
January 5, 2026
February 2, 2026
March 2, 2026
April 13, 2026

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. Reporting on the results of the oversight procedures was suspended after the 2016 report and has been renewed in 2023 and 2024. Recent oversight reports are below.
2025 Report | 2024 Report | 2023 Report | 2016 Report

Comment Letters

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 TXCPA comment letter

AICPA Standards for Performing and Reporting on Peer Reviews

View TXCPA comment letter

AICPA Proposed Statements on Quality Management Standards – Quality Management: A Firm’s System of Quality Management Engagement Quality Reviews
AICPA Standards Performing and Reporting Peer Reviews Proposal
Evolution of Peer Review Administration
Peer Review Transparency and Effectiveness Proposal

Resource Links