Robert Loe CPA

What is the Peer Review Program?

In order to be admitted or to retain their membership in the American Institute of Certified Public Accountants (AICPA) members of the AICPA who are engaged in the practice of public accounting in the United States or its territories are required to be practicing as partners or employees of firms enrolled in an Institute approved practice-monitoring program or, if practicing in firms not eligible to enroll, are themselves enrolled in such a program if the services performed by such a firm or individual are within the scope of the AICPA’s practice-monitoring Standards and the firm or individual issues reports  purporting to be in accordance with AICPA professional standards. (Depending on how a CPA firm is legally organized, its partner(s) could have other names, such as shareholder, member, or proprietor.) A member can meet the requirement if his or her firm is enrolled in the AICPA Peer Review Program (PRP). Firms are required to have their review administered by the National PRC if they meet any of the following criteria:
a. The firm is required to be registered with and subject to permanent inspection by the PCAOB.
b. The firm performs engagements under PCAOB standards.
c. The firm is a provider of quality control materials (QCM) (or affiliated with a provider of QCM) that are used by firms that it peer reviews.
Firms that are not required to have their review administered by the National PRC may choose to do so. However, such firms are subject to the National PRC’s administrative fee structure and should familiarize themselves with that structure prior to making such a decision.

Robert Loe and Associates and the Peer Review Program

Robert Loe and Associates has a long history of supporting the peer review program for CPA’s.

Robert Loe has been involved with the AICPA Peer Review program since the program began and has conducted approximately 150 peer reviews to date. We can perform both system reviews and engagement reviews. Robert Loe is a frequent attendee at the AICPA Annual Peer Review Conference, most recently held in San Diego in August of 2016. Robert has served for many years as a member of the Washington CPA Society Peer Review Committees serving as chair of the executive committee from 2001 to 2002 and on the engagement review committee from 2008 to 2010.

We are currently accepting Peer Review clients at this time. Please call our office at 206-292-1747 for more information.

All client acceptance is subject to the discretion of the firm owner.

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