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View all Peer Review categories


Information for enrolled or enrolling firms. Including policies, forms for enrolling, scheduling, administrative fee payment, and completing your firm's peer review.

About the Peer Review Process (An Overview)

This information is intended to summarize the Peer Review process and to assist firms in completing the necessary steps required for their review.

Administrative Fees

Administrative fee structure covering the costs of administering the Peer Review Program in West Virginia. Fees are billed annually in September for the upcoming year.

Available Forms

A list of forms available for enrolling, scheduling, and performing your peer review.

Due Date/Year End/Extensions

Due date defined. Plus information on requesting extensions and setting or changing the firm's year-end.

Enrolling in Peer Review

The WV Board of Accountancy requires that firms who wish to retain their authorization to perform attest services must be enrolled in an approved practice monitoring program.

Facilitated State Board Access (FSBA)

Beginning in 2009, WVSCPA is participating in the American Institute of CPAs’ (AICPA) Facilitated State Board Access (FSBA) program.


Frequently Asked Questions About the Peer Review Program

Peer Review Information System Manager (PRISM)

Web-based system for administering and tracking peer reviews implemented by the AICPA

Peer Review Standards

AICPA has issued revised Standards for Performing and Reporting on Peer Reviews, which are effective for all reviews commencing on or after Jan. 1, 2009.

Search the Reviewer Database

Search the AICPA database to locate reviewers in your area with the qualifications necessary to perform your firm's review.