Facilitated State Board Access

PICPA participates in the American Institute of CPAs’ (AICPA) Facilitated State Board Access (FSBA) program.

FSBA uses the existing peer review process to facilitate the voluntary disclosure of peer review results to participating state boards of accountancy. The goal of this process is to create a nationally uniform system through which CPA firms can satisfy state board peer review information requirements, increase transparency, and retain control over their peer review results.

• The program uses a secure, limited-access Web site that is only accessible to authorized state board of accountancy representatives.
• The AICPA and state CPA societies are working together to allow this process to become the primary method by which all state board of accountancy obtain peer review results.
• Many state boards of accountancy have not yet approved this process. Therefore, you must continue to follow current state board of accountancy requirements until notified otherwise.

The process depends on the state or territory where your firm’s main office is located and whether your firm is a member of certain AICPA membership sections.

Click on the links below to learn more about each process:

• Pennsylvania firms will have their peer review results posted to the secure Web site, accessible to only the Pa. State Board of Accountancy, unless the firm requests, in writing, to opt out of the FSBA program.
• Delaware and Virgin Island firms will not have their peer review information made available to their state boards of accountancy, as peer review is not a licensure requirement in these jurisdictions. Firms will be given the option to allow access to other participating state boards of accountancy.
• Firms in the Governmental Audit Quality Center, Employee Benefit Plan Audit Quality Center, Center for Audit Quality, or Private Companies Practice Section will have their peer review results automatically posted to the secure Web site, as public disclosure of peer review results is a membership requirement of these AICPA sections.

• Information Posted to FSBA Web site
• Facilitated State Board Access FAQs
• Contact the Professional & Technical Standards team with any questions.