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CBA adopts 2025 Peer Review Oversight Committee report, seeks tracking of firms resigning peer review

California Board of Accountancy · March 16, 2026
AI-Generated Content: All content on this page was generated by AI to highlight key points from the meeting. For complete details and context, we recommend watching the full video. so we can fix them.

Summary

The board adopted the PROC 2025 annual report noting that 823 peer reviews were performed in 2024 with 78% passing; PROC recommended monitoring reviewer pipeline and establishing notification/timeline processes for firms that resign or leave peer review.

The California Board of Accountancy on March 13 adopted the Peer Review Oversight Committee’s (PROC) 2025 annual report, which included recommendations to strengthen oversight of peer review in light of shifts in firm structures.

PROC reported that 823 system and engagement peer reviews were conducted on California firms in 2024; 78%…

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