Peer Review Resources For The Public 

    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).  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.

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