Peer Review Requirements

Mandatory peer review exists for all firms performing any attest services, which include audits, reviews and all compilations.  Every firm that provides one or more of these services must enroll in a peer review program and provide the Board with proof of enrollment. Following completion of your peer review, you are required to submit a copy of your peer review report and acceptance letter to the Kentucky State Board of Accountancy.

Every firm must become enrolled in an approved peer review program prior to performing any attest services. The approved peer review program in Kentucky is operated by the Kentucky Society of CPAs Society's website . The contact person is Joshua Huettig, Peer Review Administrator, KSCPA, 1735 Alliant Ave., Louisville, KY  40299, (502) 266-5272.  The site is an excellent source of information including enrollment forms that you can download under the "What is Peer Review" section.