Peer Review

The Missouri Society of CPAs offers peer review resources to help promote and maintain high professional standards and ethics within the profession. The peer review program provides the opportunity for CPAs to review the practices of one another, in an effort to achieve even higher levels of performance. Recognizing the public's interest in reliable accounting and auditing, the Missouri State Board of Accountancy made the program mandatory in 2009.

PRIMA Resources

• PRIMA Login
• Getting Started in PRIMA
• AICPA's On Demand PRIMA Training
• PRIMA Assistance and IT Support

Firm Resources

• MO CART Review Program
• MO Reviewer List
• AICPA Reviewer Search
• AICPA Peer Review Contact Information
• Peer Review Policies
• AICPA Peer Review Information for CPA Firms

Reviewer Resources

• AICPA Information for Reviewers
• New AICPA Peer Review Clarifying Standards with Team & Review Captain Checklists 
• AICPA Reviewer Alerts
• AICPA Peer Reviewer Requirements/Training
• Single Audit Information
• AICPA - Updated Risk Assessment Standards (CPE)

Peer Review Fees

• Annual Peer Review Administrative Fee--2024
• Other Peer Review Administrative Fees--2024
• CART Review Fees--2024
• Annual Peer Review Administrative Fee--2025
• Other Peer Review Administrative Fees--2025
• Make a Peer Review Payment

For Assistance

• If you have any questions about the peer review program, please contact Amanda Koehler or Patti Woods at (800) 264-7966, or by email at akoehler@mocpa.org or pwoods@mocpa.org.
• PRIMA Help: (919) 402-4502 or prsupport@aicpa.org
• AICPA Hotlines
  • Technical Accounting and Auditing Hotline: (877) 242-7212
  • Ethics Hotline (888) 777-7077
• Missouri State Board of Accountancy: https://pr.mo.gov/accountancy.asp

Additional Information

• Peer Review Program FAQs
• Annual Report on Peer Review Activities--2023

Interested in Becoming a Peer Reviewer?

• How to Become a Peer Reviewer