Welcome to the AICPA's new Financial Reporting Center

As an AICPA member you will find resources to assist you across the entire financial reporting process. Whether you are involved in accounting, preparing financial statements, or performing compilation, review, audit, attest, or assurance and advisory engagements, this new Center will support you in the execution of high-quality financial reporting by providing:

Financial reporting news and developments
Financial reporting guidance and resources such as articles, presentations, and frequently asked questions
Industry insights on important financial reporting topics
A Standards Tracker to help you stay current on recently issued FASB, ARSC, and ASB standards
Insight and guidance to help you avoid common financial reporting pitfalls

We welcome your feedback on the new Center.

Peer Review

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Peer Review

Welcome to Peer Review! We are dedicated to enhancing the quality of accounting, auditing and attestation services performed by AICPA members in public practice. On this site, you'll find standards, interpretations, supplemental guidance, checklists, tools and all the resources you need to assist you with peer review.

For Peer Reviewers

Update your resume, download checklists, find reviewer training courses and more!

For CPA Firms

Enroll in the AICPA Peer Review Program, find tips on selecting your peer reviewer and get answers to frequently asked questions.

For the Public

Browse through the Public File, read a summary about peer review or find contact information on any firm enrolled in the AICPA Peer Review Program.

Mentoring Program

November 1, 2011 marks the beginning of our brand-new Mentoring Program!

If you are a qualified team captain, you may apply for pre-approval to become a peer review mentor on or after November 1, 2011.

Find out more information on the Mentoring Program.

In the Spotlight

Check back soon for the Peer Review Webinar Materials!
Soon you can download the December 2011 Peer Review Webinar materials.

Download the latest Team and Review Captain Checklists
Download any of the 2012 Team or Review Captain Checklists. The web pages contain the latest update to each of the checklists. We've added a field that indicates the most recent date the file was updated.

November Reviewer Focus Now Available
Download the November Reviewer Focus.

Create or Update Your Peer Reviewer Resume

Here you can either enter or update your resume.

Find a Peer Reviewer Training Course

Interested in a peer reviewer training course? Find one here.

Peer Review Alert 11-07

Download the 11-07 Peer Review Alert.

National Peer Review Committee (NPRC)

Firms are required to have their peer review administered by the NPRC if they are required to be registered with and inspected by the PCAOB or if they perform audits of non-SEC issuers pursuant to the standards of the PCAOB.

If your firm is not required to have its review administered by the National PRC, but it chooses to do so, please notify your current administering entity. Your firm would be subject to the NPRC administrative fee structure for reviews due after July 31, 2010 (or the former structure if your review was due prior to June 30, 2010).

For more information, go to the NPRC page.

AICPA TV

Hear Jim Brackens, AICPA VP of Ethics and Practice Quality discuss the peer review component found within the new AICPA Financial Reporting Center.

Contact Us

Contact the Peer Review Team.

Peer Review Board Meeting and Materials

The next open session meeting of the AICPA Peer Review Board will be held January 20, 2012 in New Orleans, Louisiana. Download the materials on the Open Session page.