Public accounting firms that perform attest work, (compilations, reviews, audit, financial statements, EBP audits etc.), are subject to the peer review requirement.
All attest firms are due to renew every three years on October 31st of the year assigned by the Accountancy Board of Ohio (Board). The firm must submit to the Board all required firm registration renewal documentation by that date, as well as the Ohio Peer Review Compliance form, including evidence of an approved peer review not previously submitted to the Board.
Firms may have a due date for the peer review program, that falls AFTER the Board firm registration renewal date, so please pay special attention to this when receiving your peer review letter from the Ohio Society of CPAs (OSCPA). Firms may request in writing, up to six month permanent change to their peer review year-end, to avoid their peer review acceptance letter being late for the Board firm renewal. The firm must contact the OSCPA peer review administrative staff to request the change.
The Ohio Society of CPAs is our authorized agent in charge of scheduling and approving peer reviews. For more information concerning the Board’s peer review program, select the link entitled OSCPA Peer Review Program.
FIRM REGISTRATION FORMS