Peer review procedures adjusted

Written on Mar 19, 2020

Mindful of that priority, the AICPA and OSCPA alerted peer reviewers on of revised procedures to address travel restrictions and other burdens related to COVID-19: 
  • System reviews scheduled to commence before July 1, 2020, may be performed offsite without prior approval from the administering entity. Peer reviewers will need to record the rationale for performing the review offsite in their workpapers. 

  • CPA firms with peer reviews, corrective actions or implementation plans due before July 1 may submit extension requests through PRIMA for challenges specifically related to COVID-19. Reviewers will work with firms to determine the appropriateness of an extension and whether extending the due date will present any challenges for deadlines with regulatory agencies, including the Accountancy Board of Ohio. 

As always and particularly during this uncertain time, please reach out to the OSCPA peer review staff at or call 614.764.2727, option 5. 


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  1. Glenn Roberts | Mar 20, 2020
    Hi, Richard; I'm the Senior Technical Reviewer for Ohio's peer review program. I had the same initial thought, but as I’ve reviewed the AICPA guidance and talked to firms and reviewers about the effects this is having on their practices, it has become apparent that there is not a one-size-fits-all extension. Also, at this point, we don’t know the duration of various closures, so we need to retain flexibility to help each firm. Finally, while the Accountancy Board has indicated it will work with us to provide relief to firms who are renewing their firm permits this year, they have also indicated that it has to be on a case-by-case basis because they cannot grant blanket extensions. I agree with the AICPA decision to handle these requests on a firm-by-firm basis.  
  2. Richard Miller | Mar 20, 2020
    why not just move the completion dates out several months into the fall to make it more simple for the reviewers and the firms  that need their peer reviews this year. Especially when a lot of them are not scheduled yet. 

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