Peer Review Extensions & Change in Year-End


Once the initial due date is set or the firm's ongoing due date is established based upon the year-end of their initial review, a firm is expected to maintain the same review due date going forward. Nevertheless, circumstances may arise that require the firm to extend its review due date. Requests should be submitted at least 60 days prior to a firm's peer review due date and are then reviewed on a case-to-case basis. If approved, the extended review due date only applies to the current review. Firms are responsible for communicating with their respective State Boards of Public Accountancy if due dates are extended. For detailed information regarding extensions or for instructions for requesting an extension in PRIMA, please click the links below:

Extension Details

Instructions for Requesting an Extension in PRIMA

Changes in Year-End

Firms may find that a major engagement routinely is not completed, or its review is due during its busy season, which causes the firm to request an extension. The firm should consider requesting a change in year-end. Please keep in mind a firm’s next peer review cannot cover a twelve month period that extends beyond three years from the last peer review. Firms are encouraged to discuss a possible change in year-end with the peer reviewer and/or an ASCPA Partners in Peer Review team. For instructions on requesting a year-end change, please click below:

Instructions for Requesting a Change in Year-End in PRIMA

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