What is the procedure in having a Peer Review?

Kristen -


  • All Tennessee registered firms that perform attest functions (audits, reviews, compilations or agreed upon procedures) must have a peer review completed once every three years. Compliance with the peer review requirement is mandatory in order for a firm to renew a permit to practice.
  • Contact the TSCPA at 1-800-762-0272 or 615-377-3825 to register for your Peer Review.
  • If your firm is enrolled in the AICPA/TSCPA Peer Review Program, the TSCPA will provide the Board with the information regarding your enrollment in or withdrawal from their peer review program, the due date for your review, and the date of completion. If your firm is enrolled in the AICPA Peer Review Program through a state other than Tennessee, you must provide the board with proof of current enrollment in that peer review program.
  • Note: If you have any questions regarding the Peer Review Program, please contact the TNSBA Firm Permit Coordinator, Karen Condon at, karen.condon@tn.gov
  • If you have questions concerning the AICPA/TSCPA's Peer Review program, please contact their Peer Review Coordinator, at 615-377-3825.

Has the nature of your practice changed?  If your firm no longer offers attest services, please submit to the Board an affidavit for exemption from peer review requirements.  Firms beginning or resuming attest services should contact TSCPA for enrollment information.

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