Firms Interested in Performing Reviews

The above link are lists of firms located in Maine, New Hampshire, Rhode Island and Vermont that are interested in performing reviews of other firms. This list has been prepared solely as a convenience to you and does not represent any endorsement by the AICPA, your state CPA society or New England Peer Review, Inc.

NEPR has built a solid foundation of excellent reviewers, ranging from sole practitioners to those who are part of large firms. We encourage you to choose reviewers from the four NEPR states involved in order to minimize review costs and to allow for better interaction between reviewers and practitioners. These reviewers are also "in tune" with the local economy and business climate.  We also believe in supporting the firms whose reviews are administered by NEPR. The geographic versatility of the reviewers is varied enough so that you can select a reviewer from a location that will not present a conflict of interest and yet not cost a bundle in mileage costs.  A current list is included in the background information package, which is sent to you in the fall of the year prior to your firm's upcoming review. You may, however, choose a qualified AICPA reviewer from any state in the country.

When engaging a firm to conduct a review, it is your responsibility to confirm the reviewer’s qualifications. Your chosen reviewer must have current knowledge in the areas and industries in which your firm practices in order to qualify to perform your firm’s review. The AICPA Peer Review Program Standards have specific requirements that a reviewing firm and reviewers must meet to be eligible to perform reviews of other firms. We urge you to review the AICPA Standards for Performing and Reporting on Peer Reviews. This information will allow you to determine whether a firm has the necessary qualifications to perform your firm’s review.

Exhibit 3 should be completed and returned to NEPR after the selection of a reviewer has been determined. (Note: Page 8 must also be completed, signed and returned.) After receipt by NEPR, the information will be entered into the AICPA computer data base to ensure that the reviewer is eligible to perform your firm’s review. The reviewer is not authorized to go forward with the review until the reviewer and the reviewed firm have received confirmation from NEPR.