Committees: 2018-19 Peer Review Committee

Committee Structure

This committee shall consist of no more than 24 members including the Chair. The CEO shall be an ex-officio member. Members appointed to the committee must meet criteria established by the Peer Review Standards of the AICPA. Each member of the committee, charged with responsibility for acceptance of reviews, must be currently active in public practice at a supervisory level in the accounting or auditing function of a firm enrolled in an approved practice monitoring program as a proprietor, partner, shareholder, or as a manager or person with equivalent supervisory responsibilities. A majority of the members must also possess the qualifications required of on-site Peer Review team captains. A member may not participate in any discussion or have any vote with respect to a reviewed firm as to which the member lacks independence or has a conflict of interest.

No more than 1/3 new members should be appointed on an annual basis with a cross section of representation covering all practice segments.


The Peer Review Committee shall oversee the operation of the Society/AICPA Peer Review Program in accordance with the standards;

  1. to maintain appropriate confidentiality;
  2. to coordinate with the State Board as provided in the standards and by Society Board Policy;
  3. to act in such fashion to improve the practice of public accounting in Louisiana through the issuance of positive and remedial requirements for deficient firms.
Staff Liaison
Stacey Lockwood, Society of Louisiana CPAs