Breaking Down New FSBA Guide for Peer Reviews 2026

If you run or help lead a CPA firm, you already know that quality isn’t a nice-to-have—it’s your reputation. Investors, lenders, regulators, and business owners depend on the accuracy of the work you issue. And because the stakes are high, state boards require firms to complete a peer review—a thoughtful, independent check-in on the strength of your firm’s quality control system. 

The process of sharing those peer review results with state boards, in the past that was a bit more complicated. But that is where the AICPA’s Facilitated State Board Access (FSBA) NEW system steps in, making a historically clunky process far more transparent and streamlined. 

Let’s walk through what’s new, what’s helpful, and how your firm can stay confidently compliant in 2026. 

What Is a Peer Review (and Why Does It Matter)? 

A peer review is like having a trusted colleague take a careful look at your work—not to criticize, but to ensure you’re operating with excellence and aligned with professional standards. 

Reviews occur every one to three years, and here’s what the process typically includes: 

1. Firm Profile Submission – You share key details about your practice. 

2. Reviewer Selection – An independent CPA is selected and schedules a review. 

3. Engagement Testing – The reviewer assesses your work and quality control system by examining a sample of engagements. 

4. Exit Conference – You discuss the findings, insights, and recommendations. 

5. Final Report Issued – A rating is assigned and shared with the appropriate state boards to maintain licensure. 

It’s an important cycle—one that reinforces trust in our profession and keeps your firm operating at its best. 

What Is FSBA? 

The Facilitated State Board Access (FSBA) system—created by the AICPA—essentially bridges the information gap between CPA firms and State Boards of Accountancy (SBOA). It securely houses peer review documents, so state boards can quickly verify compliance. Read about FAQ's for understanding peer reviews and State Board Access.

Here’s how FASBA works: 

• Firms Grant Access - Firms upload their peer review results and supporting documentation to a secure AICPA portal. 

• State Boards Review - Regulators access this information directly, reducing back-and-forth and manual submissions. 

• Opting Out Means More Work - If a firm chooses not to participate in FSBA, it must submit all peer review documents independently to every applicable state board. 

In other words: FSBA doesn’t just simplify the process—it protects your valuable time. 

What’s New: Understanding the FSBA Resource Guide 

The AICPA’s released a new resource FSBA Resource Guide that breaks down each state’s peer review laws and regulations. It doesn’t just outline procedures — it gives firms a practical roadmap for staying compliant across multiple states. Here’s a closer look at what the guide includes and what each component means for CPA firms: Some state boards mandate that firms use FSBA to submit and maintain their peer review documentation. These states rely on FSBA as their primary means of accessing peer review results, which means firms must grant permission through the AICPA portal to stay compliant.  The new resource guide helps you quickly identify: 

• Whether your home state requires FSBA 

• Whether states where you perform engagements require it 

• Whether opting out could put your licensure at risk 

For example, several states—including California, Texas, and New York—use FSBA as a primary access point for peer review verification. The guide consolidates these requirements, so you don’t have to dig through multiple state board websites. 

Each state board may access different components of a firm’s peer review record. Depending on the state, this could include: 

• Peer review acceptance letters 

• Peer review reports and ratings 

• Finding-for-remediation or implementation plans

• Evidence of corrective actions 

• Enrollment records in the AICPA Peer Review Program 

Understanding exactly what each state sees helps firms prepare for their peer review and maintain clean, organized documentation. The new guide spells out what is shared automatically and what might require additional uploads or approvals. 

While FSBA centralizes access, each state retains its own rules regarding peer review participation, documentation, timing, extensions, and disciplinary actions. The new guide includes direct links to: 

• State board statutes 

• Peer review regulations 

• Administrative rules 

• Licensing requirements related to peer review 

• Continuing professional education (CPE) rules tied to firm compliance 

Having these references in one place saves time and reduces the risk of missing a state-specific nuance — especially for multi-state firms. 

Why FSBA Matters: Benefits for Firms, Boards, and the Public 

The FSBA system doesn’t just check a compliance box—it genuinely improves the experience for everyone involved: 

• For Firms - A simpler, more uniform way to submit peer review materials across multiple states. 

• For State Boards - Easier monitoring of compliance with peer review requirements. 

• For the Public- Greater transparency, which strengthens confidence in the accounting profession as a whole. 

That’s a win-win-win. 

The Bottom Line 

Keeping up with evolving peer review requirements just got easier. The AICPA’s new FSBA resources help firms understand how the system securely connects peer review results with state boards.  At BryMar CPA, our peer review team partners with CPA firms to ensure clarity, confidence, and compliance. Let’s make your next review your smoothest one yet. Reach out to the BryMar team today.