Mandatory peer review exists for all firms performing any attest services, which include audits, reviews and all compilations. See KRS 325.301 (http://www.lrc.ky.gov/Statutes/statute.aspx?id=47505) and 201 KAR 1:160 (http://www.lrc.ky.gov/kar/201/001/160.pdf). 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 is being administered through the Illinois CPA Society effective September 1, 2017. The contact person is Paul Pierson (312) 517-7610 piersonp@icpas.org.