CPA firms performing attest (audit, review, compilation, and other attestation) services in the state of Louisiana are required by Louisiana Revised Statute 37:77 and Louisiana Administrative Code 46:1503 to provide for a quality control (or "peer") review every three years. The purpose of peer reviews is to ensure the quality and fairness of presentation of the financial reports issued by the CPA firms under the review.

Additional information about these and other CPA firms may be obtained from the Louisiana Society of Certified Public Accountants or the State Board of Certified Public Accountants of Louisiana.

During a peer review, a CPA firm not affiliated with the firm under review performs certain tests on a representative sample of the firm's attest engagements. A report is issued to the firm in connection with the peer review.

The State Auditor obtains and publishes on our Web site the most recent peer review reports of CPA firms on our approved list. Peer reviews are published on the Legislative Auditor's Web site for informational purposes only. The State Auditor neither approves nor rejects peer reviews.

The Louisiana peer review program is administered by the Louisiana Society of CPAs. For more information about the peer review program, visit the Society's Web by clicking here.