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Peer Review Membership Requirements
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
slockwood@lcpa.org

Reviewer Information | Peer Review Committee

Peer Review Membership Requirements

Bylaw Article II - Section 5
Any member who engages in the practice of public accounting must, either individually, if a sole proprietor, or through the sole-proprietorship, the partnership or professional corporation by which he or she is employed, be enrolled in the Society-administered practice monitoring program established in accordance with the standards of and approved by the American Institute of Certified Public Accountants' Quality Review Executive Committee, or its successor. The Society's Board of Directors shall be empowered to set the applicable fees and to establish the procedures governing the practice monitoring program. Any program participant delinquent in payment of the applicable fees for more than 120 days shall be dropped from the program. Individually or through their firms, members may reapply for participating in the program after having withdrawn for any reason or having been dropped from the program, upon payment of past annual enrollment fees up to a maximum of three times the annual amount.

Annual Enrollment Fee

Sole practitioners – $230 per year

2-5 professionals – $335 per year

6-10 professionals – $440 per year

Over 10 professionals – $550 per year

Firms will receive an invoice for the annual fee each February. Firms failing to pay the fee will be dropped from the AICPA and the Society. Employees of firms dropped from the peer review program will not be eligible for membership in the AICPA or the Society.

Annual Confirmation for Firms with No Accounting or Auditing Engagements
A firm that does not perform audit, review or compilation services will not be required to have a peer review if the firm annually confirms it does not perform any audit, review or compilation services.

Acceptance by State Board
All information related to State Board requirements can be found at the following link, including rules, news and more.
http://www.cpaboard.state.la.us/
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