Peer Review

Quick Links

For State Society Peer Review Staff

Find a Firm

Find a Peer Reviewer

Browse

By Topic

By Document Type

... Click to view more

[x]

By Area of Interest

By Date

Peer Review

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.

For Peer Reviewers

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

For CPA Firms

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

For the Public

Browse through the Public File, read a summary about peer review or find contact information on any firm enrolled in the AICPA Peer Review Program.

Electronic MFCs

We have developed electronic Matter for Further Consideration (MFC) and Disposition of Matter for Further Consideration (DMFC) forms and will test their functionality in the fall of 2012.

All peer reviewers and reviewed firms will be required to use the automated MFC and DMFC forms for reviews commencing on or after May 1, 2013.

To learn best practices and additional details, please go to the MFC Project webpage.

In the Spotlight

You can now download the December 2011 Peer Review Webinar Materials!
Download the December 2011 Peer Review Webinar PowerPoint and archived audio recording.

Download the latest Team and Review Captain Checklists
Download any of the 2012 Team or Review Captain Checklists. The web pages contain the latest update to each of the checklists. We've added a field that indicates the most recent date the file was updated.

January Reviewer Focus Now Available
Download the January Reviewer Focus.

Create or Update Your Peer Reviewer Resume

Here you can either enter or update your resume.

Find a Peer Reviewer Training Course

Interested in a peer reviewer training course? Find one here.

December Peer Review Update

Download the December Peer Review Update.

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 would be subject to the NPRC administrative fee structure for reviews due after July 31, 2010 (or the former structure if your review was due prior to June 30, 2010).

For more information, go to the NPRC page.

AICPA TV

Hear Jim Brackens, AICPA VP of Ethics and Practice Quality discuss the peer review component found within the new AICPA Financial Reporting Center.

Contact Us

Contact the Peer Review Team.

Peer Review Board Meeting and Materials

The next open session meeting of the AICPA Peer Review Board will be held August 8, 2012 in Indianapolis, Indiana.

Register for the August 8 Peer Review Board open session meeting.

Download prior meeting materials and highlights.