Welcome to Peer Review! We are dedicated to enhancing the quality of accounting, auditing and attestation services performed by AICPA members in public practice.

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

Enroll in Peer Review, find tips on selecting a reviewer and get answers to your questions.

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

Search Within the Peer Review Interest Area

New Reviewer Training & Qualification Requirements 

Effective with reviews commencing on or after December 31, 2015, the following reviewer qualification requirements will apply:
  • Reviewers must have spent the last five years in the A&A function of public accounting.
  • Reviewers should consider whether their day-to-day involvement with A&A work is sufficiently comprehensive to enable them to perform a peer review with professional expertise.

Additional requirements for reviews of certain must-select engagements will apply:

  • Reviewers must be currently involved in must-select engagements in their own firms.
  • Reviewers must be associated with an AQC firm (currently EBPAQC and GAQC).

Effective with reviews commencing on or after May 1, 2016, the initial and ongoing training requirements for peer reviewers will change, as will the training requirements for reviewers of Employee Benefit Plan engagements and engagements performed in accordance with Governmental Auditing Standards will change. To determine how to meet the new training requirements, visit the Peer Reviewer Training page.

In the Spotlight

Updated Free A&A Practice Aid
The revised practice aid contains more easily customizable illustrative policies and procedures and includes tips, warnings and reminders to help practitioners better implement the quality control policies and procedures. It is designed to assist practitioners in maintaining and improving audit excellence.
September 2016 Reviewer Alert
Download the September Reviewer Alert to learn more about the free AICPA resources on quality. These resources include: a revised Quality Control Practice Aid and 7 Key Facts on the FASB's Revenue Recognition Standard.
Peer Review Conference Case Solutions
The Conference case solutions have been posted to the conference materials website. To download, log into the conference materials website, then go to the "Handouts" tab and click on the September 6, 2016 conference case handout.

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.

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

Contact Us 

Contact the Peer Review Team.

Enhancing Audit Quality 

Susan S. Coffey, CPA, CGMA, AICPA Senior VP - Public Practice and Global Alliances, reviews the many tools available to assist firms with enhancing audit quality (EAQ).

See EAQ resources and tools

See Practice Monitoring of the Future resources.

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 on September 27, 2016 via conference call. 

Register for the next Peer Review Board open session meeting.

Download the September 27, 2016 open session meeting materials.

Download the August 11, 2016 open session meeting highlights.

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.
Copyright © 2006-2016 American Institute of CPAs.