CPA Firms

Peer Review For CPA Firms 

The AICPA Bylaws state that if you are an AICPA member active in the practice of public accounting, you must be associated with a firm that participates in an AICPA-approved practice-monitoring program if the firm performs services within the scope of the peer review standards and issues reports in accordance with AICPA professional standards.

Choose a link below to access peer review information tailored to meet your firm's needs.


Sole Practitioners
and Small Firms

Medium Firms

Large Firms

Peer Review Information System Manager (PRISM)

PLEASE NOTE - PRISM will be down for maintenance from Saturday, July 23, 2016 at 10PM ET through 4AM ET on Sunday, July 24, 2016.

You can use the Peer Review Information System Manager (PRISM) to respond to online Matters for Further Consideration (MFC) forms from your peer reviewer, update your contact information and complete firm on firm interest forms. Sign on to PRISM 

To sign on to PRISM, you must register with The PRISM Member Self-Service Instructions provide a guide to using Member Self-Service, including how to register with and how to sign in to PRISM.

If you have specific questions about online MFCs, check out our Online MFC page.

Guide to Hiring a Quality Peer Reviewer

The AICPA has a new resource designed to assist firms when choosing a quality peer reviewer. The resource will help your firm understand the importance of:

Having a Quality Peer Reviewer
Hiring a Quality Peer Reviewer and
Evaluating Peer Reviewer Qualifications

Access the guide and a list of sample questions.

Peer Review Compliance and Completeness 

The AICPA Peer Review Board passed guidance that could impact your firm's enrollment in the peer review program, compliance with regulatory requirements, and result in possible referral to the AICPA Professionals Ethics Division. For more information, click here.  If you have questions about the AICPA's collection of enrolled firms federal employer identification numbers, click here.

Auditors of Broker Dealers

Does your firm perform audits of broker dealers? Refer to Information for Firms that Perform Broker-Dealer Audits or Attestation Engagements and Broker-Dealer Engagements: Peer Review Implications for more information.

Review How to Choose QCM Materials for Your CPA Firm

Looking for a reporting and disclosure checklist? How about an Audit Program? We know that you are wooed by the companies who publish these materials. But how can you tell what is right for your firm from all the marketing messages you receive? Read more on How To Choose Quality Control Materials for Your CPA Firm.

Peer Review Webcasts
Register for the July 12, 2016 webcast: Are You Ready for your Peer Review? In this webcast, you will gain an understanding of the peer review process and learn what you can do to prepare for your next peer review. Recognize the required elements of quality control and discover ways that your practice can benefit from peer review.
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