National PRC

    National Peer Review Committee (NPRC) 

    Firms are required to have their peer review administered by the NPRC if they are required to be registered with and are subject to permanent inspection by the PCAOB or if they perform engagements under PCAOB standards.

    If your firm is not required to have its review administered by the NPRC, but it chooses to do so, please notify your current administering entity.  Your firm would be subject to the current NPRC administrative fee structure and at least one firm owner must be a member of the AICPA. If your firm’s peer review is currently administered by the NPRC but is not required to be (see above) and you wish to change to another administering entity, please email us.

    If your firm has been involved in a merger, acquisition, or other firm structure change, please complete the Peer Review Program Change Form and submit it.

    The results of the NPRC's most recent administrative oversight were communicated in a letter dated October 22, 2015. The staff's response is also provided. 

    Results of the previous administrative oversight from August 2014 (results and staff response) are also available.

    In October 2015, the National Peer Review Committee issued its most recent Annual Report on Oversight. The report is intended to provide statistics and information about the NPRC's 2012-2014 oversight years.

    More Information

    • List of the NPRC Committee members.
    • Learn more about NPRC's history.

    If you have any questions, please contact us.

    NPRC Resources 

    Whether you are an NPRC peer reviewer or a member of a firm enrolled in NPRC, our NPRC Resources page includes helpful information, including communications.  NPRC Resources also contains links to the Standards, Practitioner's Toolkit and Q & As.

    QCM Reviews 

    A Quality Control Materials (QCM) Review is a study and appraisal by an independent evaluator, known as a QCM reviewer, of an organization’s (provider's) system of quality control to develop and maintain the QCM, and the actual materials that result from that system. The system represents the provider’s policies and procedures that the provider has designed, and is expected to follow, when developing the materials.

    The Quality Control Materials (QCM) page provides information, forms and practice aids for you, whether you are a peer reviewer or a developer of Quality Control Materials.

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