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.

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

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

    Find terminated firms, read a summary about peer review or find information on enrolled firms.

    Search Within the Peer Review Interest Area

    Enhancing Audit Quality 

    The AICPA launched the Enhancing Audit Quality (EAQ) initiative in May 2014 to consider auditing of private entities through multiple touch points, especially where quality issues have emerged.

    On May 14, 2015, the AICPA released an EAQ Six Point Plan, in response to feedback received on the EAQ Discussion Paper.

    See additional EAQ resources.

    In the Spotlight

    PRPM Transition to Online Professional Library
    Access additional information related to the PRPM Transition to Online Professional Library.
    January 2016 Reviewer Alert
    Download a pdf file of the January 2016 Reviewer Alert.
    Save the Date! 2016 Peer Review Conference
    The Peer Review Conference will be held in San Diego, California from August 9-10, with optional sessions on August 8. Visit our webpage for more details.

    Know a SOC specialist who could serve on a peer review? Send them to our SOC page.

    Here you can either enter or update your resume.

    Download the May 2015 Peer Review Program Manual

    Online MFC Form 

    Peer reviewers must use online MFC and DMFC forms for reviews of all AICPA member firms.

    Training sessions for peer reviewers and enrolled firms on the online forms can be found here.

    To access detailed step-by-step instructions, frequently asked questions or troubleshooting tips, go to the Online MFC Form webpage.

    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 will be subject to the NPRC administrative fee structure.

    For more information, go to the NPRC page.

    Contact Us

    Contact the Peer Review Team.

    AICPA TV 

    Evolving the CPA Profession's Peer Review Program for the Future
    What could practice monitoring look like in the future? A concept paper reimagines peer review. This video highlights the provocative concept.

    More on AICPA TV

    New Qualifications and Training Requirements 

    Effective with reviews commencing on or after December 31, 2015, the following reviewer qualification requirements will apply:

    • Reviewers must have spent the last five years in the A&A function of public accounting.
    • Reviewers should consider whether their day-to-day involvement with A&A work is sufficiently comprehensive to enable them to perform a peer review with professional expertise.

    Additional requirements for reviewers of certain must-select engagements will apply:

    • Reviewers must be currently involved in must-select engagements in their own firms.
    • Reviewers must be associated with an AQC firm (currently EBPAQC and GAQC).

    Effective with reviews commencing on or after May 1, 2016, the initial and ongoing training requirements for peer reviewers will change, as will the training requirements for reviewers of Employee Benefit Plan engagements and engagements performed in accordance with Governmental Auditing Standards will change. To determine how to meet the new training requirements, visit the Peer Reviewer Training page.

    Peer Review Board Meeting and Materials 

    The next open session meeting of the AICPA Peer Review Board (PRB) will be held in Durham, NC on May 3, 2016. 

    Register for the next Peer Review Board open session meeting.

    Download the January 13, 2016 PRB open session meeting materials.

    Download prior PRB meeting materials and highlights.
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