Peer Review

The American Institute of Certified Public Accountants (AICPA) members adopted mandatory peer review in 1988 for all firms engaged in the practice of public accounting in the United States or its territories and as a condition of being a member in the AICPA. Since then, the business and regulatory environments in America have changed radically. The peer review program has also evolved and remains designed to ensure that all CPA firms conduct their practice in accordance with the AICPA Code of Professional Conduct and that each member firm has in place quality control procedures to ensure that all services are competently delivered.

Peer review is dedicated to enhancing the quality of accounting, auditing and attestation services performed by CPA firms in public practice. It is a periodic review, performed by another accounting firm, of a firm's quality control system in accounting and/or auditing. Peer reviews are intended to maintain and improve the quality of the accounting and/or auditing services performed by firms.

Sharrard, McGee & Co, PA has provided peer review services for many years under the direction of Tim Hayworth, Director. Tim has extensive experience with the peer review program serving as a peer review committee member and technical reviewer of the North Carolina Association of Certified Public Accountants (NCACPA) Peer Review Committee.

For more information contact

Tim Hayworth, Director



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1321 Long Street, High Point, NC 27262
(336) 884-0410

800 Green Valley Road, Suite 200, Greensboro, NC 27408
(336) 272-9777


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