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.

    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. The goal is to align the objectives of all audit-related AICPA efforts to improve audit performance.

    Read the EAQ Discussion Paper.

    Watch an archive of the EAQ Webcast.

    See additional EAQ resources.

    In the Spotlight

    Peer Review Exposure Draft on new SSARS Services
    The Peer Review Board has issued an Exposure Draft that proposes the exclusion of preparation services performed under SSARS from the scope of peer reviews for enrolled firms.
    August 2014 Peer Review Update
    Download a pdf file of the August 2014 Peer Review Update
    Download materials from the 2014 Peer Review Conference
    Download pdf files of materials from the 2014 Peer Review Conference.

    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.

    Here you can either enter or update your resume.

    Download a pdf file of the July 2014 Reviewer Focus

    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.

    Peer reviewers are required to use the online MFC and DMFC forms for reviews of all AICPA member firms. The online form will not be used for reviews of non-AICPA member firms until late 2014.

    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.

    AICPA TV 

    AICPA Chairman, Bill Balhoff, discusses our continuing commitment to quality and protecting the public interest. Near- and long-term enhancing audit quality initiatives are explained here.

    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 via conference call on November 14, 2014.

    Register for the next Peer Review Board open session meeting.

    Download the September 30, 2014 PRB Open Session Materials.

    Download the August 6, 2014 PRB Open Session Highlights.

    Download prior PRB meeting materials and highlights.

    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.
    Copyright © 2006-2014 American Institute of CPAs.