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All firms that perform attest functions (audits, reviews,compilations or agreed-upon-procedures and SSARS 8s, if other attest functions are performed) in Tennessee or for Tennessee clients must have a peer review performed once each three year cycle. The Tennessee State Board of Accountancy (TNSBA) and the American Institute of Certified Public Accountants (AICPA) each have specific requirements for peer review. The deadline date for the two programs differs.  Therefore firms are responsible for complying with their prgrams due date.

Questions regarding the Board's Peer Review Program should be directed to Gail York , Peer Review Coordinator, or Dan Syriac at (615) 741-2550 or 1-888-453-6150. Questions concerning the AICPA/TSCPA Peer Review program should be directed to their Peer Review Coordinator, at (615) 377-3825 or 1-800-272-0272.

TNSBA Peer Review Program:

Firms must secure a reviewer from the Board Approved Reviewers list that is available on the website.

Once the review is scheduled, the firm must submit the INFORMATION REQUIRED FOR SCHEDULING TNSBA REVIEWS to the board office. After the review is completed, form 300, form 600-7, form 700-1 & 700-2 and form 800-2 of the TNSBA Peer Review Manual must be submitted along with any letter of comment from the reviewer and corresponding letter of response from the firm.

The deadline for firms using the TSBA Peer Review Program is August 31.

TSCPA/AICPA members enrolled in the AICPA Peer Review Program (AICPA PRP):

All Tennessee firms that are members of the TSCPA and the AICPA are required to use the AICPA PRP.  These firms are exempt from the August 31 deadline but must comply with the dates and requirements of the AICPA PRP.

The board accepts a monthly report from the TSCPA regarding the status of the peer reviews for member firms that are enrolled in the AICPA PRP.  As a result, the firm is no longer required to send peer review information to the board. 

Please note that the board will recieve notice of member firms that withdraw from or are removed from the AICPA PRP.   Firms that withdraw from the AICPA PRP and continue to provide attest services to their clients must enroll in the TNSBA Peer Review Program.  Firms that are removed from the AICPA PRP are subject to have a complaint filed against them.

AICPA PRP for non-TSCPA members:

Firms that are members of the AICPA but are not members of the TSCPA and/or are not located in Tennessee must comply with the dates and requirements of the AICPA PRP.

The Board will accept the AICPA Peer Review to fulfill the State Board requirement; however each firm must submit proof of enrollment in the AICPA PRP including the due date the AICPA has assigned the firm.  Please note that the AICPA will not supply the Board with proof of your enrollment. The Board will accept a copy of the AICPA notice informing the firm of their enrollment in the AICPA PRP and the due date of the review. 

Firms that withdraw from the AICPA PRP and continue to provide attest services to their Tennessee clients must enroll in the State Board Peer Review Program.  Firms that are removed from the AICPA PRP are subject to have a complaint filed against them.

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