Peer Review Enrollment Information

Public accounting firms that perform attest work, (compilations, reviews, audit, financial statements, Agreed-Upon Procedures, etc.), are subject to the peer review requirement. Per Title 288 Rules and Regulation Chapter 13 section 004.01 click here.

The Nevada Society of CPAs administers the AICPA Peer Review Program for Nebraska CPA firms.


  • If you are a firm that has never been enrolled in Peer Review, please complete the Public Accounting Firm Creation Form. Click here for form. This form can then be returned to for processing. Or mail the form to:

    Nevada Society of CPA's
    6490 S McCarran Blvd. D1-28
    Reno, NV 89509

  • For all firms that have their firm registered with the AICPA, please log into PRIMA and enroll by clicking on Manage My Firm. For questions about PRIMA click here.
  • You have the option to enroll with a different Administering Entity. Go to Administering Entity for further information.

The Peer Review Process

Peer Review Information & Scheduling

After a firm's enrollment form has been received, a due date for the firm's initial review is assigned. Generally, the due date for the firm's first review is 18 months from the date of enrollment or from when the firm should have enrolled.

Approximately 6 months prior to a firm's review due date, PRIMA will generate a notification for the managing partner and/or peer review contact to update their PRI (Peer Review Information). Once completed, the PRI will be submitted to the NVCPA for approval. The next step, SCH (Scheduling) will generate and the firm will enter in their commencement date, exit conference date and reviewer information. It is the firm's responsibility to select a reviewer. To find a reviewer, please click here. The SCH will be submitted to the NVCPA for approval. If education & industry matches, the NVCPA will approve the SCH and the review may commence. The review cannot commence until approval from the NVCPA has been received.


The firm will work with their approved reviewer and work towards completion by the stated due date. It is recommended that the firm have their exit conference at least 3 weeks prior to the due date to account for any unseen complications.


A firm may request a due date extension prior to the original due date. Extension requests are performed within PRIMA.

After the Review

Once the review has been completed, the reviewer will upload all necessary documents through PRIMA and submit to the NVCPA. The NVCPA will perform an administrative review and forward to technical review.

Administrative & Technical Review

Administrative review of the completed peer review documents allows for an initial review to ensure all proper procedures were followed. The NVCPA will contact the reviewer for any initial changes that need to be made. The technical review is done by an experienced reviewer contracted with the NVCPA.

The review can take anywhere from 2 - 3 weeks depending on necessary communication with the reviewer.

Peer Review Committee (RAB - Review Acceptance Body)

Once the review has gone through the administrative and technical review process, all documents are submitted back to the NVCPA for inclusion on the next available RAB agenda. The RAB meets approximately 6 times per year. The meeting dates for 2017-18 are as follows and are subject to change:

  • June 28, 2018
  • August 31, 2018
  • October 30, 2018
  • December 11, 2018
  • January 22, 2019
  • March 26, 2019
  • May 16, 2019
  • June 25, 2019

The RAB will perform an additional review of the reviews and will consider them for acceptance. Firms can expect to receive their acceptance letter within 14 days of each RAB. In some cases, firms will be required to perform follow-up actions before the review can be closed. Those letters will also be issued within 14 days of the RAB.

If you have further questions, contact:

Ms. Heather Myers, Peer Review Coordinator
(402) 471-3595
Nebraska Board of Public Accountancy
PO Box 94725
Lincoln, NE 68509

Type of Review - System vs Engagement

To see what type of review your firm is required to have, please begin reading on page 17 in the document you can find here.

System Review

A System Review includes determining whether the firm's system of quality control for its accounting and auditing practice is designed and complied with the provide the firm with reasonable assurance of performing and reporting in conformity with applicable professional standards, including SQCS No. 8, in all material respects. This type of review is for firms that perform engagements that are not subject to PCAOB permanent inspection under the Statement on Auditing Standards (SASs), the Government Auditing Standards (Yellow Book), examinations under the Statement on Standards for Attestation Engagements (SSAEs), or engagements under the PCAOB standards as their highest level of service.


In a System Review, the reviewer will study and evaluate a CPA firm's quality control policies and procedures that were in effect during the peer review year. This includes interviewing firm personnel and examining other relevant supporting documentation such as CPE records, outside consultations regarding A&A matters and independence representations. To evaluate the effectiveness of the system and the degree of compliance with the system, the reviewer will test a reasonable cross-section of the firm's engagements with a focus on high-risk engagements in addition to significant risk areas where the possibility exists of engagements being performed and/or reported on that are not in accordance with professional standards in all material respects. The majority of the procedures in a System Review should be performed at the reviewed firm's office, unless the reviewer has requested and received prior approval from the administering entity. (To request an offsite system review, the reviewer can fill out the form here and submit to

Engagement Review

An engagement review is for enrolled firms that are not required to have a System Review and only perform services under SSARS or services under the SSAEs that do not require a System Review as their highest level of service. The objective of an Engagement Review is to evaluate whether engagements submitted for review are performed and reported on in conformity with applicable professional standards in all material aspects. An Engagement Review consists of reading the financial statements or information submitted by the reviewed firm and the accountant's report thereon, together with certain background information and representations and the applicable documentation required by professional standards.


This type of review does not cover the firm's system of quality control, so the reviewer cannot express an opinion on the firm's compliance with its own quality control policies and procedures or compliance with AICPA quality control standards. However, firms eligible to have an Engagement Review may elect to have a System Review.