Facilitated State Board Access

Facilitated State Board Access (FSBA) is a process that the AICPA created to address the demand for greater peer review transparency. This process is intended to create a nationally uniform system through which CPA firms can satisfy state board or licensing body peer review information submission requirements, increase transparency, and retain control over their peer review results.

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.

  • Pennsylvania and Virgin Island firms will have their peer review results posted to the secure Web site, accessible only to the respective States Board of Accountancy, unless the firm requests, in writing, to opt out of the FSBA program.
  • Delaware and New York firms will have their peer review information made available to their respective state boards of accountancy, as peer review and FSBA are licensure requirements.
  • 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 Private Practice Section will have their peer review results automatically posted to the secure web site, as public disclosure of peer review results is a peer review requirement of these AICPA sections.

Documents Posted if the Firm Opts In

• Peer review report
• Letter of response
• Acceptance letter
• Letter(s) signed by the reviewed firm indicating that the peer review documents have been accepted with the understanding that the reviewed firm agrees to take certain actions.
• Letter notifying the reviewed firm or individual that certain required actions have been completed.

Documents Posted if the Firm Opts Out

• The firm's name and address
• The firm's enrollment in the peer review program
• The date of acceptance and the period covered by the firm's most recently accepted peer review.
• Whether the firm's enrollement in the program was terminated. This also includes firms that have been dropped.