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Peer Review General Information

If you have any questions regarding peer review, please contact
Stacey Lockwood,
Director of
Professional Oversight
800.288.5272 • 504.904.1136
DIRECT FAX: 985.764.4345

- Annual Report on Oversight
- Enroll in the Peer Review Program
- Frequently Asked Questions
- Tips for Selecting a Peer Reviewer
- Find a Peer Reviewer
- Change Form for Firm or Employment Changes

Membership Requirements
The Society of Louisiana CPAs requires all firms engaged in the practice of public accounting performing attest services to enroll in the Peer Review Program.

Firms that do not perform engagements subject to peer review are not required to enroll. Firms are required to notify the Society and immediately enroll in the peer review program upon acceptance of an engagement subject to peer review as defined in the Standards for Performing and Reporting on Peer Reviews.

In accordance with State Board Rules all CPA firms which perform attest services in Louisiana must undergo and complete a peer review at least once every three years.

Title 46, Chapter 15 1503 5a of the State Board Rules also provides that all peer review reports for reviews commencing on or after January 1, 2009 shall be made available to the board via a secure website within 45 days of acceptance. The Society’s Peer Review Committee has established procedures to ensure firms are in compliance with this rule.

Enrollment Costs

The Society charges an administrative fee billable each January to cover expenses related to the administration of the program. All firms subject to peer review will pay the annual fee based on the number of professionals in the firm. The fees are designed to provide a break-even program funding. Firms that are not members of the AICPA or State Society will be subject to additional fees. All other requirements of the program will apply.

Annual Administrative Fee Structure

  • $230 per year for sole practitioners
  • $335 per year for firms with two to five professionals
  • $440 per year for firms with six to ten professionals
  • $550 per year for firms with more than ten professionals.

Scheduling of Peer Reviews
Firms are notified at least six months prior to the due date of an upcoming peer review and must submit the required Information Required for Scheduling Reviews in order to begin the peer review process.

In order to ensure compliance with State Board Rules, extension and year end change requests must be submitted to Carolyn Wainwright at the board’s office and copied to Stacey Lockwood in the peer review department. Extensions and year end changes will not be considered until the firm has submitted all information necessary for conducting the peer review, including the name of the review or team captain.
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