Certified Public Accountant Form 6PR Peer Review, Competency and Annual Statements 2025

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  1. Click ‘Get Form’ to open it in the editor.
  2. Begin with Section I, Peer Review Statement. Indicate if your firm is required to participate in the peer review program by selecting A, B, or C based on your firm's services.
  3. For Section II, Competency Statement, answer whether your firm provides attest or compilation services. If yes, complete items B and C regarding competency requirements.
  4. In Section III, Annual Statement, respond to questions about your firm's operations in New York State and any disciplinary actions. Ensure all necessary details are provided.
  5. Finally, sign and date the affirmation section at the end of the form before submitting it along with any required documentation.

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Among the three core sections, FAR has a reputation for being the hardest, and it typically has the lowest pass rate. AUD and REG tend to be middle of the road.
Since peer review is required by state accounting licensure boards, firms that pass with deficiencies or fail must undergo a rigorous, point-by-point process to improve quality. This process is called remediation, and firms that fail remediation are in danger of having their license revoked.
Weve already covered CPAs in some detail so we already know that they are responsible for conducting the review or audit of the financial statements and providing assurance to stakeholders regarding the accuracy and reliability of the statements.
The American Institute of Certified Public Accountants (AICPA) members adopted mandatory peer review in 1988 for all firms engaged in the practice of public accounting in the United States or its territories and as a condition of being a member in the AICPA.
Yes. Firms and sole practitioners who provide licensed services in one or more states must complete a peer review every three years. Firms and sole practitioners should verify with their state board(s) of accountancy to determine which services require a CPA license in their state(s).
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The AICPA requires its member firms to undergo a peer review every three years.

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