Facilitated State Board Access (FSBA) is a process that the Association of International Certified Professional Accountants (AICPA) created to help address the evolving changes in the business and regulatory environments and to address the demand for greater peer review transparency. Firms benefit from Facilitated State Board Access process because it creates 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 AICPA and CPA state societies are working together to allow this process to become the primary means by which all State Boards of Accountancy (BOAs) obtain peer review results. This process will help to make submission of peer review information easier. It will be important that you are familiar with the SBOA peer review rules of the states in which you are licensed to understand the impact of this process on your firm.
Click here for links to each state board of accountancy's website.
For instructions on how to opt in or out of Facilitated State Board Access (FSBA), please click below: