Missouri CART Program

The Missouri Society of CPAs CART (Committee Appointed Review Team) program is designed to reduce the review costs by maximizing the efficiency of the reviewer's time and minimizing reviewer expenses.

Outline of Committee Appointed Review Team (CART) in PRIMA
*You must be logged into PRIMA for the hyperlinked step by step guidance to work.  

1. Peer Review Contact (PRC) completes Peer Review Information (PRI) case. 

2. AE (Administrative Entity) approves PRI.

  • Please allow 72 hours.

3. Scheduling (SCH) case generates automatically and is sent to the firm.

4. PRC indicate on scheduling (SCH) case to have CART review.

5. SCH case is routed to AE.

6. AE selects reviewer.

  • Please allow 72 hours.
  • A reviewer cannot be selected until the firm’s year-end of the review has passed, therefore in some cases the firm may have to wait for the year-end to pass.

7. SCH case is sent to reviewer for Approval/Independence Acknowledgement.

  • Please allow the reviewer 72 hours to reply.

8. SCH case is sent to PRC for Approval and Independence Acknowledgement.

9. The firm will need to approve the engagement letter as well, it will display as PDF, once clicked letter will open to view.

10. SCH case is submitted to AE for approval.

    • Please allow 72 hours.

11. AE approves SCH case.

12. Review (RVW) case is generated and sent to PRC workbasket to complete Engagement Summary.

13. Once the firm completes the engagement summary, please email the AE and the review so we know that the firm is ready to move forward. 

14. The AE and reviewer will review the engagement summary and the AE will bill the firm.

    • The review will not move forward until payment is received.
    • MOCPA CART Fees

15. Once payment is received by MOCPA, the reviewer selects engagements and notifies the firm via email of documentation that is required for the review.

16. The review continues as described in Peer Review Process in PRIMA.

If you have questions about the peer review program, please contact Tiffany Tocco at (800) 264-7966 or ttocco@mocpa.org.

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