Peer Review

Ensuring accountability and transparency in our profession.

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.


The AICPA requires members who perform audits, reviews or compilations to undergo a peer review every three years. Maryland requires individuals to report the final acceptance date of their most recent peer review. It cannot be older than three years from the date of license renewal.

Enrollment forms

Important Links for Firms Undergoing Review

Peer Review Resources for Firms

How do I learn more about peer review?

For more information on the AICPA Peer Review Program administered by MACPA, contact Mary Beth Halpern at 443.632.2330 or You also may visit, e-mail the AICPA peer review staff at or call 919.402.4502.

Questions about peer review? Contact:

Mary Beth Halpern
Manager, Advocacy and Technical Services

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