Peer Review Requirements

Mandatory peer review exists for firms performing any attest services, including audits, reviews and/or compilations.  The Board requires all firms provide information regarding their practice and whether they are issuing reports.  If issuing reports, enrollment and completion of a peer review must be documented and submitted to the Board.

If you are performing attest services, notify the Board immediately and contact one of the following organizations that are approved peer review sponsors for enrollment information:

• The Kentucky Society of CPAs.  The contact person is Christine Vaughan, Peer Review Manager, KSCPA, 1735 Alliant Ave., Louisville, KY  40299, email to cvaughan@kycpa.org.  The society has also agreed to perform peer reviews for firms and licensees that are not Society members.  You may want to visit the Society's website before calling Christine.  The site is an excellent source of information including enrollment forms that you can download under the "What is Peer Review" section.

• National Conference of CPA Practitioners (NCCPAP).  The contact person is James J. Hand, III, CPA, LaPorte, Sehrt, Romig & Hand, 110 Veterans Memorial Blvd., #200, Metarie, LA, 70005-4958, 504.835.5522, ext. 3116.