Peer Review

Peer Review

Effective August 2013, any licensed firm in the State of Montana that performs attest services must be enrolled in an approved Peer Review Program.

In 2017, following in-depth discussions and analyses regarding economic and other aspects of administration of the Peer Review Program (PRP), the Board of Directors determined that the time was right to discontinue acting as an administrative entity for the AICPA. The administration of the PRP requires a significant investment of Society resources, particularly going forward to meet the requirements of the new AICPA administrative proposals, and we feel it’s important at this time to focus more of our efforts on other strategic objectives developed by the Board that will provide more value and resources to our members, now and in the future, rather than expending resources on an administrative function that could be absorbed by another state society executing the same program.

After careful consideration of several of the state CPA societies that administer the AICPA PRP, the Nevada Society of CPAs (NVCPA) was selected to administer the PRP for Montana firms. The selection was based on a number of factors, including familiarity between Montana Technical Reviewers and NVCPA as well as NVCPA’s dedicated, experienced full-time staff who can offer the kind of assistance to Montana firms that you have come to expect.

What does this mean for peer reviews of Montana firms?  As of May 31, 2018, the peer review administration of all reviews will be transitioned to the NVCPA. Carol will continue to be available for questions regarding the transition. The NVCPA staff will be available for consultation and questions during scheduling and performance of peer reviews. 

In all cases, firms will continue to select their team/review captain from qualified reviewers, just as they have always done. Some of the MSCPA Peer Review Committee members will actively work with the NVCPA Peer Review Committee, including participation in its Review Acceptance Bodies.  The MSCPA Peer Review Committee is committed to making the transition for both peer reviewers and firms as smooth as possible.

All firms and reviewers will continue to use the AICPA Peer Review System (PRIMA) throughout the entire peer review process.  To get started or to change information regarding your firm or peer review resume, please go to  There you will find the article “Getting Started in PRIMA” and a way to access the program. 

We are pleased to partner with the NVCPA in administering this important program, and will work closely together to ensure a smooth transition for all Montana firms and peer reviewers.

Who do we contact with transition questions?  If you have any questions regarding the transition, please contact:

Montana Society of CPAs

Allen Lloyd 406.442.7301

Nevada Society of CPAs -

Kary Arnold 775.826.6800

Anna Durst or 775.826.6800.