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Quality Assurance Review (QAR) Program

The purpose of the QAR program is to monitor licensees’ compliance with audit, compilation, review, and other attestation standards.


All firms licensed in Washington state offering and/or performing attest services, compilation services, or other professional services for which a report expressing assurance is prescribed by professional standards, are required to participate in a board-approved peer review program.

A licensed firm must enroll in a board-approved peer review program before issuing a report. 


Every firm will provide information regarding performance of attest and compilation services, along with the appropriate fees during every renewal of a firm license.  The firm must choose one of the following exemptions:

  • “Limited Scope Exemption” for firms who have not issued any attestation or compilation reports.
  • “Peer Review Exemption” for firms issued any attest or compilation reports must participate in a board-approved peer review program. The firm is required to participate in the AICPA Facilitated State Board Access (FSBA).  The Board may request additional information if it deems necessary.