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Home Interest Areas 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.

Online MFC Form 

We have developed online Matter for Further Consideration (MFC) and Disposition of Matter for Further Consideration (DMFC) forms and have been testing their functionality since the fall of 2012. 

All peer reviewers and AICPA member firms will be required to use the online MFC and DMFC forms for reviews commencing on or after July 1, 2013.

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

To learn best practices and additional details, please go to the Online MFC Form webpage.

In the Spotlight

Register for the 2013 AICPA Peer Review Conference!
The 2013 AICPA Peer Review Conference will be held at the Omni Providence Hotel in Providence, Rhode Island from August 11-13, 2013.
The March 2013 Peer Review Program Manual is now available.
Access the March 2013 Peer Review Program Manual and all of the Team and Review Captain Checklists.
May 2013 Peer Review Update
Download the May 2013 Peer Review Update.
SOC Experience Needed
Know someone with SOC experience who might be interested in serving as an SOC specialist on a peer review? Refer them to our SOC Specialist page for details.

Create or Update Your Peer Reviewer Resume
Here you can either enter or update your resume.

April 2013 Reviewer Focus
Download the April 2013 Reviewer Focus.

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 current NPRC administrative fee structure for reviews due after July 31, 2010 (or the future NPRC administrative fee structure if your review will commence on or after August 1, 2013).

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.   

More on AICPA TV

Contact Us 

Contact the Peer Review Team.

Peer Review Board Meeting and Materials 

The next open session meeting of the AICPA Peer Review Board (PRB) will be held on August 14, 2013 in Providence, RI.

Register for the August 14, 2013 PRB open session meeting. 

Download the May 7, 2013 PRB open session highlights.

Access previous PRB materials.
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