The AICPA Peer Review Program has several resources available to the public:
The Peer Review Public File
provides information on CPA firms that are member firms in the Employee Benefit Plan Audit Quality Center (EBPAQC)
, the Governmental Audit Quality Center (GAQC)
or the Private Companies Practice Section (PCPS)
. It also contains information on firms formerly enrolled in the Center for Public Company Audit Firms Peer Review Program (CPCAF PRP) and those results will display in the Public File until the firm's next peer review is accepted or would have been due for those firms no longer enrolled. Information in the public file includes the firm's most recent peer review report, letter of comments (if any) and the firm's response (if any).
The Firm Search
feature provides information on all CPA firms that are enrolled in the Peer Review Program. Search results include the firm's AICPA number, name, address, enrollment in programs/center/sections and period covered by the firm's last peer review (if any).
The Firm Terminations
section provides a list of firms terminated from the AICPA Peer Review Program and the Peer Review Board's resolution on Firm Terminations.
The Peer Review Summary
is an overview of the AICPA Peer Review Program, including the two types of peer reviews, system and engagement.
The Peer Review Transparency
section provides information on Facilitated State Board Access and our Oversight process.
The QCM Review Results
page provides information on providers of quality control materials (QCM) that have undergone a QCM Review.