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Firms Performing Peer Reviews for the Review Programs Administered by the OSCPA

You can search the AICPA database of all Peer Reviewers or look through the OSCPA Directory of Firms.

This directory lists firms that have expressed an interest in performing peer reviews. It was prepared by the Oregon Society of Certified Public Accountants (OSCPA) Peer Review Division for the convenience of those firms enrolled in the review programs administered by the OSCPA. The firms listed are enrolled in the AICPA Peer Review Program (PRP).

This is not a complete list of firms qualified to conduct peer reviews. A national list may be found on the AICPA website. Listing a firm in the directory does not constitute an endorsement by the Oregon Society of CPAs, the American Institute of CPAs, or any component of the Oregon Society or AICPA. The peer review program has established specific qualifications for reviewers, which are set forth in the AICPA Standards for Performing and Reporting on Peer Reviews.

Questions about Peer Reviews administered by the OSCPA? Please contact the OSCPA Peer Review Division at 503-641-7200 / 800-255-1470, ext. 5.

Client Categories

Below are the client category codes, which you will find listed for each firm in the OSCPA Directory of Firms.

  • 5 Engagements under Government Auditing Standards (Yellow Book) (Excluding OMB Single Audit Engagements)
  • 7 FDICIA Audits of Federally Insured Depository Institutions (with more than $500 million or greater, but not more than $1 billion in beginning total assets)
  • 8 FDICIA Audits of Federally Insured Depository Institutions (with more than $1 billion in beginning total assets and required annual report on internal controls)
  • 13 OMB Single Audit Engagements under Government Auditing Standards (Yellow Book)
  • 110 Agriculture, Livestock, Forestry, and Fishing
  • 115 Airlines
  • 120 Auto Dealerships
  • 125 Banks, Savings Institutions & Credit Unions
  • 145 Gaming
  • 150 Colleges & Universities
  • 155 Common Interest Realty Associations
  • 165 Construction Contractors
  • 180 Extractive Industries–Oil and Gas
  • 185 Extractive Industries–Mining
  • 186 Federal Student Financial Assistance Programs
  • 190 Finance Companies
  • 195 Franchisors
  • 200 Property & Casualty Insurance Companies
  • 205 Government Contractors
  • 210 Health Maintenance Organizations
  • 216 Hospitals
  • 217 Skilled Nursing, intermediate and related facilities
  • 218 Other healthcare entities

  • 222 Engagements under the HUD Consolidated Audit Guide (generally for-profit entities)
  • 230 Investment Companies and Mutual Funds, including private equity
  • 240 Life Insurance Companies
  • 250 Mortgage Banking
  • 260 Not–For–Profit Organizations (including Voluntary Health & Welfare organizations)
  • 268 Personal Financial Statements
  • 295 Real Estate Investment Trusts
  • 300 Reinsurance Companies
  • 308 Rural Utilities Service Borrowers
  • 312 Service Organizations (SOC 1 Reports)
  • 313 Service Organizations (SOC 2 Reports)
  • 314 Service Organizations (SOC 3 Reports)
  • 320 School Districts
  • 325 State and Local Governments
  • 330 Telephone Companies
  • 335 Utilities
  • 380 Defined Contribution Plans–Full & Ltd.Scope (excluding 403(b) plans)
  • 383 Defined Contribution Plans–Full & Ltd. Scope (403(b) plans only)
  • 390 Defined Benefit Plans–Full & Ltd. Scope
  • 400 ERISA Health & Welfare Plans
  • 403 ESOP Plans
  • 440 Carrying Broker–Dealers
  • 450 Non-Carrying Broker–Dealers
  • 460 Entities subject to Regulation Crowdfunding

 

Go to Listing of Peer Review Firms: Oregon & Hawaii