Qualifications and Training Requirements for Peer Reviewers
The Peer Review Board approved changes to reviewer qualifications for reviews that commence on or after December 31, 2015 and approved changes to reviewer training requirements for reviews that commence on or after May 1, 2016.
For more details on the new reviewer qualifications, see the November 2015 Reviewer Alert. Current reviewer qualifications are described on the How To Become a Peer Reviewer page.
For details on the new training requirements, see the Peer Review Training section below.
|The peer review training requirements and the criteria for demonstrating proficiency in the standards, interpretations, and guidance of the program is established from time to time by the AICPA Peer Review Board (Board). Follow the links below to view those criteria and training courses which have been approved by the Board.
PLEASE NOTE: The live seminar training offered by state CPA societies will not be posted until after April 1, in any given year. In the meantime, please check with your state CPA society to determine when they plan to offer any of the peer review courses.
In order to meet the requirement to possess current knowledge of professional standards applicable to the kind of practice to be reviewed, including quality control and peer review standards, all peer reviewers should:
- Obtain at least 40% of the AICPA required CPE in subjects relating to accounting, auditing, and quality control. Peer reviewers should obtain at least 8 hours in any 1 year and 48 hours every 3 years.
Download the Frequently Asked Questions (FAQs) related to the new Education Framework for Peer Reviewers