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Peer Review enrollments

Only CPA firms can provide attest services, compilation services, or financial statement preparation services to persons or entities located in Virginia. Performance of such services may also require enrollment in Peer Review. (Code of Virginia § 54.1- 4412.1.D.6) However, a firm license and peer review enrollment may not be required in some cases, including if the CPA was acting as a member of the governing board or as an officer of the entity.

The VBOA wants to know the current status of Virginia firms with and without peer review.

  • Firm principal licensee

    Each firm must appoint an Active CPA as the principal licensee.
  • Date Format: MM slash DD slash YYYY