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

PRIMA Has Replaced PRISM 

We have replaced the Peer Review Information System Manager (PRISM) with an all-electronic, interactive system called the Peer Review Integrated Management Application (PRIMA).

Access PRIMA

Access the archived training session for peer reviewers and enrolled firms held on Wednesday, June 21 from 2-4pm EDT.

Unsure where to begin, check out Getting Started in PRIMA or our PRIMA page. Bookmark the PRIMA page for access to training, FAQs and other resources.

In the Spotlight

Register for the 2017 Peer Review Conference
Register for the 2017 Peer Review Conference at the Loews Vanderbilt in Nashville, TN.
June 21 PRIMA Training
Access the archive of the live PRIMA demonstration from Wednesday, June 21, 2017 by Ciara Locklear, Manager of Peer Review Technology Initiatives.
June 2017 Reviewer Alert
Check out the June 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.

Unsure where to begin in PRIMA? Check out our Getting Started guide.

Reviewer Training and Qualifications 

Effective with reviews commencing on or after December 31, 2015, the following reviewer qualification requirements 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 also 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 changed, as did training requirements for reviewers of Employee Benefit Plan engagements and engagements performed in accordance with Governmental Auditing Standards. To determine how to meet these training requirements, visit the Peer Reviewer Training page.

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 August 17, 2017 in Nashville, Tennessee. 

Register for the next PRB open session meeting.

Download the August 2017 PRB 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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