Online Matter for Further Consideration (MFC) Form 

We have developed online Matter for Further Consideration (MFC) and Disposition of Matter for Further Consideration (DMFC) forms and Peer reviewers are required to use the online MFC and DMFC forms for reviews of all AICPA member firms.

For more information on the online MFC forms, refer to the information below.  

Tips for Completing Online MFC Forms
Based on the questions received during the pilot, here are some tips to help you through the process.

  • Firms must register on at least 24 hours before you send them MFCs - if they haven't already registered.
  • The MFC status is the key to understanding where the MFCs are in the process and the next step that you, the firm or the AE must take to move forward.  Most of the questions we receive can be answered by looking at the MFC status.  Refer to the troubleshooting document link below.
  • Other MFC tips and tricks are included in Reviewer Focus articles beginning in August 2013.

Online MFC Form Resources

Online MFC Detailed Instructions, Frequently Asked Questions and Troubleshooting 
Quick Instructions for Peer Reviewers
Sample Email for Peer Reviewers to Send to Firms (including Quick Instructions for Firms)
How CPA Firms Access PRISM
Online MFC Training for Peer Reviewers and Enrolled Firms
Access PRIMA - available May 1, 2017

Online MFC Form Support
If you have reviewed the detailed instructions, Q&A and troubleshooting and still have questions, contact the below AICPA resources.

For login and access issues: call 888.777.7077 or email

For questions about the online MFC form: call 919.402.4502 or email


© 2017 Association of International Certified Professional Accountants. All rights reserved.