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Peer review enrollment falls; TSCPA and board discuss capacity, corrective actions and firm drops
Summary
TSCPA reported a roughly 6% annual decline in enrolled firms to 446, described peer review pass/fail statistics, corrective actions, and the process for drops and terminations; the board discussed reviewer capacity and geographic service gaps.
TSCPA staff briefed the Tennessee State Board of Accountancy on peer review administration, enrollment trends and quality‑control activity, and directors and board members pressed TSCPA on reviewer capacity and the implications of declining firm enrollments.
Katie (TSCPA) said the administering entity currently has 446 enrolled firms and that enrollments have declined an average of about 6% per year—changes TSCPA and other administering entities nationwide are also seeing. TSCPA asked the board to note that some firms left enrollment…
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