Peer Review Process

The peer review process is completed through the use of the AICPA's Peer Review Integrated Management Application (PRIMA) system. PRIMA is an all-electronic, interactive system.

More information about PRIMA

After the peer reviewer completes his or her work, the MNCPA arranges for a technical review of the peer review documents. After completion of the technical review, the peer review is sent to a Report Acceptance Body (RAB), made up of volunteer members of the MNCPA's Peer Review Committee. The RAB evaluates whether the review has been performed in accordance with standards and the reviewer's report should be accepted and may assign corrective action to the reviewed firm if it judges necessary to ensure that the firm will correct any deficiencies noted.

Submitting the review to the Minnesota Board of Accountancy (BOA)

In accordance with Minnesota Rule 1105.54, the following documents must be submitted by the reviewed firm to the BOA within 30 days of the final letter of acceptance:
  • Peer Review Report (including the firm’s letter of response, if applicable)
  • RAB acceptance letter (signed by the firm if the letter specified corrective action)
  • RAB letter accepting corrective action as complete (if applicable)

Documents must be submitted to:

Minnesota Board of Accountancy
85 E. 7th Place, Suite 125
St. Paul, MN 55101-2143
Phone: 651-296-7938
Fax: 651-282-2644

Facilitated State Board Access

The documents listed above will also be uploaded by the MNCPA to a secure website accessed only by authorized employees of the Minnesota BOA.


For more information, contact Sabine Anderson, Customer Service Coordinator, at 952-885-5514 or