Peer Review Services

The peer review process is a tool used by CPA firms to review their system of quality control as it relates to the application of professional accounting, auditing, and attestation standards.


The AICPA Peer Review Program is an important part of our profession in that it strengthens firms’ quality control and encourages firms to improve processes and correct any weaknesses.  The peer review process adds to the public’s confidence in our profession.


Susan Paulsen has been a peer reviewer for over 20 years.  She is a qualified Team Captain who has met criteria to perform both engagement and system reviews.  To be a Team Captain, a CPA must have met certain knowledge, experience, and training requirements and be an actual AICPA member in good standing.  Team Captains must also have been associated with a firm that received a report with a peer review rating of pass.


Susan was also recently appointed to the System Report Acceptance Body (RAB) of the Washington Society of CPAs, which administers the Peer Review Program in the state of Washington.


As a peer reviewer, Susan is committed to helping the profession through the improvement of each firm’s system of quality control.


If you or your firm is scheduled for a peer review in the near future, or would like a consultation on the peer review process, please contact Susan at (425) 489-3416 or email