CPA Firms

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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.

Enroll in the AICPA Peer Review Program.

If your firm has changes, such as changes in firm structure or enrollment, you need to submit a change form.

Change Form

Statement on Quality Control Standards (SQCS)
SQCS are issued by the Auditing Standards Board. Firms enrolled in the Peer Review Program are obligated to adhere to quality control standards issued by the AICPA.

As part of its clarity drafting conventions the ASB issued Statement on Quality Control Standards (SQCS) No. 8, A Firm’s System of Quality Control (Redrafted). This SQCS supersedes SQCS No. 7. It was issued November 2010 and was effective as of January 1, 2012.

Download SQCS 8, effective January 1, 2012

Is your firm ready for its Peer Review? Attend our two-hour webinar on May 21, 2012 to gain a high level understanding of the peer review process and what to expect during your firm's next peer review. If you are interested in a more comprehensive course, our eight-hour course, listed below, goes into more detail, particularly as it relates to a firm's system of quality control.

Is your firm new to the Peer Review Program? Take our eight-hour CPE course to prepare for your next review and what can be done on a daily basis to create a strong quality control environment for your firm. The below link goes to a list of all of the dates and locations offered by state societies around the country. Please contact your State CPA Society to register for any of these course offerings and be sure to confirm the date and location as they are subject to change.

Upcoming Peer Review: Is Your Firm Ready? (course acronym SNPR)

To receive a copy of the Information Required for Scheduling Reviews (Background) form to begin scheduling your peer review, please contact your administering entity.

Have a question about peer review? Check out the Frequently Asked Questions about the Peer Review Program. If you don't find an answer, contact us.

Does your firm perform audits of broker dealers? Download guidance for the review of those engagements effective for peer reviews commencing on or after April 1, 2011.

Not sure about choosing a peer reviewer? View our Tips for Selecting a Peer Reviewer.

Our QCM and CPE Materials page provides information, forms and practice aids for you, whether you are a peer reviewer or a developer of QCM or CPE materials.

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For CPA Firms

Overview : Go to a page with resources for CPA firms interested in peer review. You can download the enrollment form, the change form, find a course that helps you prepare for your upcoming peer review, or find information on selecting a peer reviewer.
Published on April 27, 2012

Upcoming Peer Review Is Your Firm Ready

CPE : Download PDF of the 2012-2013 Course Offerings for Upcoming Peer Review: Is Your Firm Ready?
Published on April 27, 2012

Enhanced Peer Review of Auditors of Broker-Dealers

Guidance : The PCAOB recently announced a proposal for an interim broker-dealer inspection program. Under the proposal, the PCAOB will inspect, over the next two years, all types of broker-dealers (BDs) to determine what auditing standards are needed and what the scope should be for the permanent inspection program.
Published on March 18, 2011

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