Peer Review Community 

    Get involved in the Peer Review Community! 

    Click the links to the left to:
    • Learn more about the Peer Review Board, the National Peer Review Committee (NPRC)
    • View the pages designed for peer reviewers or CPA firms
    • Search for a CPA firm enrolled in Peer Review
    • Use the links page to go to sites relevant to peer review

    Expand your knowledge, enhance your practice or organization and gain access to valuable tools and information.

     

     

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    QCM Reviews

    Overview Learn about the Quality Control Material (QCM) review process including information and links to guidance,  forms, schedules and practice aids.
    Published on August 27, 2014

    For Peer Reviewers

    Article Helpful information for those interested in peer review, new peer reviewers or experienced peer reviewers. QCM and CPE Materials provides information, forms and practice aids for you, whether you are a peer reviewer or a developer of QCM or CPE materials.
    Published on August 27, 2014

    Peer Review For CPA Firms

    Overview Resources for CPA firms interested in peer review organized by firm size.  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 August 26, 2014

    Important Message to Firms Regarding Peer Review Compliance and Completeness

    Overview Download a pdf file of an important message to firms regarding Peer Review Compliance and Completeness.
    Published on August 25, 2014

    Searchable PDF Tool Summarizing QCM Review Results

    Tools Download the pdf tool to assist reviewers in a System Review in complying with enhanced Quality Control Material (QCM) guidance that was effective January 1, 2014. The searchable pdf tool is a quick and easy resource for reviewers to determine whether and when the specific QCM guides used by a
    Published on August 18, 2014

    QCM Review Results

    Overview You can view the reviews of Quality Control Materials (QCM) from various QCM providers.
    Published on August 18, 2014

    Instructions to search the Department of Labors EFAST2 website

    Overview Download a pdf file of the Instructions to search the Department of Labor’s EFAST2 website for Form 5500 filings.
    Published on August 18, 2014

    How To Choose Quality Control Materials for Your CPA Firm

    Article Download a pdf file with information on How To Choose Quality Control Materials for Your CPA Firm.
    Published on August 18, 2014

    2013-2014 National Peer Review Committee Roster

    Objectives or Roster Download a pdf file of the 2013-2014 National Peer Review Committee Roster.
    Published on August 11, 2014

    2013 - 2014 Peer Review Board Roster

    Objectives or Roster Download a pdf file of the roster of Peer Review Board members from 2013-2014 as of July 1, 2014.
    Published on August 11, 2014

    Peer Review Board Rosters

    Objectives or Roster On this page, you can download pdf files of the Peer Review Board rosters from 2007-present.
    Published on August 05, 2014

    2014 Peer Review Board Open Session Meeting Materials and Highlights

    Meeting Materials Download materials and meeting highlights from the 2014 Peer Review Board open session meetings.
    Published on July 23, 2014

    August 2014 Peer Review Board Open Session Meeting Materials

    Meeting Materials Download a pdf file of the open session meeting materials for the August 2014 Peer Review Board meeting.
    Published on July 23, 2014

    Examples of Matters in Peer Reviews

    Overview The Examples of Matters in Peer Reviews page contains information on how the AICPA is using data collected during peer reviews to learn about trouble spots and is developing resources within the AICPA that will allow firms to have a more focused remedy for their findings.  Our ultimate goal is
    Published on July 21, 2014

    Information for Firms that Perform Broker-Dealer Audits or Attestation Engagements

    Guidance On July 31, 2013, the SEC finalized its Broker-Dealer Rule. The final rule requires audits of all broker-dealers to be performed under PCAOB Standards. It also requires a new Compliance Report for carrying broker-dealers and an Exemption Report for non-carrying broker-dealers. An independent accountant is required to perform an examination
    Published on July 11, 2014

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