A- A A+

About Peer Review

Peer Review has been the cornerstone of the accounting profession’s self-regulatory program since 1977. It is a periodic outside review of a firm’s quality control system in accounting and auditing. Also known as a practice monitoring program, it’s done to ensure that firms provide high quality services to their clients.

Enhancing the quality of accounting, auditing, and attestation services performed by CPAs in public practice is crucial to our commitment to the profession and general public. We administer the peer review program for all CPA firms in Colorado.

New Peer Review Requirements for the Colorado State Board of Accountancy

In the interest of public protection, the Colorado State Board of Accountancy (the Board) requires all CPAs and Firms issuing attest and/or compilation reports to be enrolled in and undergo Peer Review at least every three years. Upon renewal of an Active certificate or Firm registration, all Certificate Holders and Firms, except those exempt from Peer Review described in Rule 8.3., must attest to having undergone a Peer Review during the previous renewal period. This shall include providing the date of the acceptance letter of the Peer Review and the name of the Peer Review Firm as well as whether the Peer Review resulted in a report rating of fail, pass with deficiencies or pass.

Peer Review requirements shall be effective for Certificate Holders and Firms upon renewal of CPA certificates and Firm registrations in 2014. At that time, and for all future renewals, Certificate Holders and Firms will be required to attest to having complied with the requirements of this Chapter and either (1) undergone a minimum of one Peer Review within three years prior to the renewal or (2) have not issued attest or compilation reports subject to Peer Review.


What’s New in Peer Review 

COCPA Resources

Find a Reviewer »



If you have any questions about the peer review program, please contact Jill Turner at (303) 741-8605 or jill@cocpa.org.