Welcome to Peer Review! We are dedicated to enhancing the quality of accounting, auditing and attestation services performed by AICPA members in public practice. On this site, you'll find standards, interpretations, supplemental guidance, checklists, tools and all the resources you need to assist you with peer review.

    Update your resume, download checklists, find reviewer training courses and more!

    Enroll in the AICPA Peer Review Program, find tips on selecting your peer reviewer and get answers to frequently asked questions.

    Find terminated firms, read a summary about peer review or find information on enrolled firms.

    Enhancing Audit Quality 

    The AICPA launched the Enhancing Audit Quality (EAQ) initiative in May 2014 to consider auditing of private entities through multiple touch points, especially where quality issues have emerged.

    On May 14, 2015, the AICPA released an EAQ Six Point Plan, in response to feedback received on the EAQ Discussion Paper.

    See additional EAQ resources.

    In the Spotlight

    Exposure Draft: Improving Transparency and Effectiveness of Peer Review
    Comments and responses should be sent to Rachelle Drummond, Senior Technical Manager at PR_expdraft@aicpa.org or via snail mail, and should be received by January 31, 2016.
    Register for the FREE RAB Training Webcast held on December 1, 2015
    This course, designed for RAB members and technical reviewers, will provide a refresher of the various roles and responsibilities of RAB members and technical reviewers.
    November 2015 Reviewer Alert
    Download a pdf file of the November 2015 Reviewer Alert.

    Know a SOC specialist who could serve on a peer review? Send them to our SOC page.

    Here you can either enter or update your resume.

    Download the May 2015 Peer Review Program Manual

    Online MFC Form 

    Peer reviewers must use online MFC and DMFC forms for reviews of all AICPA member firms.

    Training sessions for peer reviewers and enrolled firms on the online forms can be found here.

    To access detailed step-by-step instructions, frequently asked questions or troubleshooting tips, go to the Online MFC Form webpage.

    Contact Us 

    Contact the Peer Review Team.


    Evolving the CPA Profession's Peer Review Program for the Future
    What could practice monitoring look like in the future? A concept paper reimagines peer review. This video highlights the provocative concept.

    More on AICPA TV

    Peer Review Board Meeting and Materials 

    The next open session meeting of the AICPA Peer Review Board (PRB) will be held in Sarasota, FL  on January 13, 2016. 

    Register for the next Peer Review Board open session meeting.

    Download the November 10, 2015 PRB open session meeting Materials.

    Download prior PRB meeting materials and highlights.

    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 inspected by the PCAOB or if they perform audits of non-SEC issuers pursuant to the standards of the PCAOB.

    If your firm is not required to have its review administered by the National PRC, but it chooses to do so, please notify your current administering entity. Your firm will be subject to the NPRC administrative fee structure.

    For more information, go to the NPRC page.
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