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Peer Review Services

Peer Review

The American Institute of Certified Public Accountants (AICPA) Peer Review Program requires that CPA firms with an accounting or audit practice undergo peer review at least once every three years. The Peer Review Program is dedicated to enhancing the quality of accounting, audit and attestation services.

The purpose of a peer review is to provide an independent review of a firm’s system of quality control over its accounting and auditing practices. The AICPA oversees the program, and the review is administered by an entity approved by the AICPA to perform that role.

Farley Vener, President and Managing Shareholder, oversees Hinkle + Landers, PC's CPA peer review services nationally. Outside of New Mexico, we have provided peer review services in Arizona, Nevada and Washington. A peer review will offer your firm an independent perspective on the effectiveness and efficiency of your firm’s policies and procedures.  Hinkle + Landers, PC has expert reviewers who will provide you with not only a snapshot of your current operational practices, but also with practical recommendations for quality improvment.

Hinkle + Landers, PC, examines your firm's quality and compliance issues from professional, technical and economic standpoints, enabling us to bring value to the process. We will verify strengths of your system while offering recommendations and assistance in moving toward best practices in areas where improvement may be needed. Our objective is to help you improve your firm so you can provide the best possible service to your clients.


Selecting the right peer reviewer is critical in order for your firm to realize the full benefit of a peer review. Ideally, the peer reviewer's experience should align with your firm's areas of expertise for maximal efficiency and insight. By drawing on the diverse experience of our audit professionals, your firm can benefit from their specialized expertise.

Hinkle + Landers, PC provides both systems and engagement reviews. We also provide consultation on monitoring and pre-issuance engagement reviews. We also provide services under Uniform Guidance (Single Audit), Casinos and ERISA.

Our peer review services include:

  • Peer reviews
  • Internal monitoring/inspections
  • Pre-issue reviews 
  • Engagement quality control reviews

Hinkle + Landers, PC is a member of:

  • AICPA Governmental Audit Quality Center - a voluntary membership organization designed to help CPAs achieve the highest standards in performing quality audits and enhance the quality of governmental audits.
  • AICPA Employee Benefit Plan Audit Quality Center - a voluntary membership organization designed to promote the quality of employee benefit plan audits. Membership requirements include ongoing training, successful peer review, adherence to quality standards and experience

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