Peer Review Program Manual


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Peer Review Program Manual (PRPM) 

NEW:  PRPM to remain on Peer Review website, including Team/Review Captain Packages.

To improve audit quality, make the peer review process more efficient and address feedback, the PRPM, including Team/Review Captain Packages, will remain on the peer review website available for download to AICPA members, with some content available to the public (Standards, Interpretations, etc.) The content includes:

Engagement checklists,
Supplemental checklists,
Team/Review Captain Package zip files, and
Practice Management Toolkits


These materials will also be maintained on the AICPA's Online Professional Library (OPL) for subscribers. Those subscribers will have ability to:

Search the PRPM,
Add bookmarks and research notes, and
Link to references in guidance within their other OPL subscriptions


Single user and discounted multi-user subscriptions are available for purchase. Multi-user subscriptions are based on the number of concurrent users, i.e. how many firm employees will need access to OPL during the same time frame. For further information, see here, under "multi-user subscription." 


Both resources will be kept up to-date. For updates, continue to monitor Reviewer Alerts. Also see Q&A on PRPM in OPL. 

 The Peer Review Program Manual (PRPM) is developed by the AICPA Peer Review Board and provides you with up-to-date standards, policies, procedures, checklists and programs to use when arranging, administering or carrying out a peer review. To keep it current, the Manual is periodically updated with new or revised checklists and other materials due to changes in technical and professional standards, policies or procedures. For communications regarding these updates, see
News and Publications.

PRPM and Other Updates Effective on a Future Date: Reviewer training changes related to the already effective "Reviewer Performance Disagreements, and Qualifications Changes" are effective May 31, 2016. 
A list of the key changes was covered in the June article. Details to the changes are in the May 5, 2015 Peer Review Board Open Session materials

Sections Available to the Public
Last Modified
Section Title
1000  12/2015
(prev. 5/1/2015)
  Peer Review Standards
2000 2/2016
(prev. 12/1/2015)
Peer Review Standards Interpretations
3100 5/1/2015 Supplemental Guidance
3300 1/2016
(prev. 12/1/2015)
Report Acceptance Body (RAB) Handbook
3600 4/1/2014 Guidance for Writing Letters on Corrective Actions
4100 5/1/2015   Instructions to Firms Having a System Review
4300 5/1/2015   Quality Control Policies and Procedures
4400  5/1/2015   Quality Control Policies and Procedures Documentation Questionnaire for Firms with Two or More Personnel
 6100  5/1/2015   Instructions for Firms Having an Engagement Review
 7100  1/1/2015   Guidance for Association Involvement
 8100  1/1/2013   Instructions to Providers Having a Quality Control Materials (QCM) Review
 10,000  5/1/2015   Monitoring Guidance
Peer Review Team and Review Captain Checklists

 System Reviews

  Download Checklists, Questionnaires, Profiles and other Related Material to Perform System Reviews.

 Engagement  Reviews

  Download Checklists, Profiles and other Related Material to Perform Engagement Reviews.
2015 Peer Review Manual
- EFFECTIVE May 1, 2015
2014 Peer Review Manual - EFFECTIVE April 1, 2014
2013 Peer Review Manual - EFFECTIVE March 1, 2013
2013 Peer Review Manual - EFFECTIVE January 1, 2013
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