Facilitated State Board Access

Maryland is participating in early adoption of the American Institute of CPAs' peer review Facilitated State Board Access (FSBA). Get complete details below:

for firms

Use these resources before, during and after your peer reviews.

Enrollment forms

for peer reviewers

Use these resources to prepare for and conduct a peer review.

Peer review resources

Peer review sets certified public accountants apart from other professions and tells the public that CPAs are dedicated to upholding the standards of our profession. Find out more about peer review here.

Overview: The AICPA requires members who do audits, reviews or compilations to have a peer review every three years. Maryland requires individuals to report the final acceptance date of their most recent peer review with the first license renewal on or after Oct. 1, 2008. The final acceptance of the most recent peer review cannot be older than three years from the date of license renewal. Get details here. >
Peer review Q&A: What are the benefits of peer review? These talking points explain.
Do you have what it takes to be a peer reviewer?: With more than 32,000 firms participating in the Peer Review Program, demand for your skills in this important professional program has never been higher.
Peer review background: This paper looks at the history and objectives of peer review.
AICPA white paper: Navigating Through the Revised Standards Effective Jan. 1, 2009: This document explains how the changes may affect enrolled firms (including those responsible for the firm’s quality control function), peer reviewers, administering entities (including administrators, technical reviewers, report acceptance bodies and peer review committees) or peer review users, including regulators.
MACPA's Peer Review Committee: Includes information on how to contact committee members.
Peer review articles