National PRC

    National Peer Review Committee (NPRC) 

    Requirements
    Firms are required to have their peer review administered by the NPRC if they are required to be registered with and are subject to permanent inspection by the PCAOB or if they perform engagements under PCAOB standards.

    If your firm is not required to have its review administered by the NPRC, but it chooses to do so, please notify your current administering entity.  Your firm would be subject to the current NPRC administrative fee structure for reviews due after July 31, 2013. This would also require that at least one owner of the firm be a member of the AICPA. If your firm’s peer review is currently administered by the NPRC but is not required to be (see above) and you wish to change to another administering entity, please email us.

    If your firm has been involved in a merger, acquisition, or other firm structure change, please complete the Peer Review Program Change Form and submit it.

    Oversight
    The results of the NPRC's most recent administrative oversight were communicated in a letter dated August 21, 2013. The staff's response is also provided. 

    Results of the previous administrative oversights from October 2012 (results and staff response) and May 2012 (results and staff response) are also available.

    In September 2013, the National Peer Review Committee issued its most recent Annual Report on Oversight . The report is intended to provide statistics and information about the NPRC's 2010-2012 oversight years.

    More Information

    • List of the NPRC Committee members.
    • Learn more about NPRC's history.

    If you have any questions, please contact us.

    NPRC Resources 

    Whether you are an NPRC peer reviewer or a member of a firm enrolled in NPRC, our NPRC Resources page includes helpful information, including communications.  NPRC Resources also contains links to the Standards, Practitioner's Toolkit and Q & As.

    QCM Reviews 

    A Quality Control Materials (QCM) Review is a study and appraisal by an independent evaluator, known as a QCM reviewer, of an organization’s (provider's) system of quality control to develop and maintain the QCM, and the actual materials that result from that system. The system represents the provider’s policies and procedures that the provider has designed, and is expected to follow, when developing the materials.

    The Quality Control Materials (QCM) page provides information, forms and practice aids for you, whether you are a peer reviewer or a developer of Quality Control Materials.

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    National Peer Review Committee (NPRC)

    Overview On this page, you'll find information on and about the National Peer Review Committee (NPRC) formerly known as the Center for Public Company Audit Firms Peer Review Program (CPCAF PRP).
    Published on September 30, 2014

    QCM Reviews

    Overview Learn about the Quality Control Material (QCM) review process including information and links to guidance,  forms, schedules and practice aids.
    Published on September 19, 2014

    Request for Information to Schedule QCM Reviews

    Checklist Download the Request for Information to Schedule QCM Peer Reviews.
    Published on September 19, 2014

    2013-2014 National Peer Review Committee Roster

    Objectives or Roster Download a pdf file of the 2013-2014 National Peer Review Committee Roster.
    Published on September 05, 2014

    Searchable PDF Tool Summarizing QCM Review Results

    Tools Download the pdf tool to assist reviewers in a System Review in complying with enhanced Quality Control Material (QCM) guidance that was effective January 1, 2014. The searchable pdf tool is a quick and easy resource for reviewers to determine whether and when the specific QCM guides used by a
    Published on August 18, 2014

    QCM Review Results

    Overview You can view the reviews of Quality Control Materials (QCM) from various QCM providers.
    Published on August 18, 2014

    PPC 12 31 13 Multiple Guides Report

    Comment Letter This report includes a list of the materials reviewed for system quality for Thomson Reuters. It explains how the Review was conducted. It explains the Company's and the Reviewer responsibilities. It reports that Thomson Reuters has received a Peer Review rating of PASS.
    Published on May 21, 2014

    CCH Multiple Guides Report as of June 30, 2013

    Report Download a pdf file containing nine Quality Control Materials reports for Commerce Clearing House (CCH) as of June 30, 2013.
    Published on April 07, 2014

    NPRC Resources

    Overview Review and download National Peer Review Committee Resources.
    Published on March 17, 2014

    McGladrey & Pullen, LLP Quality Controls Materials Review Report as of April 30, 2013

    Report Download a pdf file containing McGladrey & Pullen, LLP Quality Controls Materials Review Report as of April 30, 2013
    Published on February 04, 2014

    2012-2013 National Peer Review Committee Roster

    Objectives or Roster You can download a PDF file of the 2012-2013 National Peer Review Committee Roster.
    Published on November 04, 2013

    2012 National Peer Review Committee Response to its Administrative Oversight Results

    Report Download a pdf file of the staff response to the 2012 National Peer Review Committee Administrative Oversight Results.
    Published on September 13, 2013

    2012 Annual Report on Oversight for the National Peer Review Committee (NPRC)

    Report Download a pdf file of the 2012 Annual Report on Oversight for the National Peer Review Committee (NPRC).  The report includes statistics from 2010-2012.
    Published on September 13, 2013

    2012 National Peer Review Committee Administrative Oversight Results

    Report Download a pdf file of a letter that includes the results from the 2012 National Peer Review Committee Administrative Oversight.
    Published on September 13, 2013

    John Wiley & Sons Inc. Advantage Audit Guides Report as of September 30, 2012

    Report Download a pdf file containing Advantage Audit Guides Report for John Wiley & Sons Inc. as of September 30, 2012.
    Published on August 21, 2013

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