In accordance with Government Auditing Standards, the OSA undergoes an external peer review every 3 years. The review is conducted by a team of experienced auditors from other state audit organizations and the federal government coordinated by the National State Auditors Association. The purpose of the peer review is to determine if the OSA's system of quality control has been suitably designed and complied with to provide reasonable assurance of conformance with applicable professional standards.
The OSA's most recent peer review was completed in July 2021, and the OSA received a peer review rating of Pass, which is the highest rating we can receive. The OSA's next peer review will take place in May 2024.