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.