Peer Review Program Manual


    Peer Review Program Manual (PRPM) 

    IMPORTANT NOTICE:  If you (or firms you peer review) previously accessed the Team and Review Captain Checklists (including engagement checklists, the Summary Review Memorandum, Review Captain Summary, Profiles and Practice Management Toolkits), from the Peer Review webpage, you should know that the Team and Review Captain Checklist  webpages will no longer be available after late January 2016  

    Content that will remain available to the public-as detailed here-includes the Standards, Interpretations, Report Acceptance Body Handbook and the Quality Control Policy and Procedure Questionnaires. 

    All other PRPM content will be available only in the AICPA’s Online Professional Library (OPL) to its subscribers (new subscribers-click here), or those who take advantage of our free 90-day trial offer, after January 2016. 

    For more information, see the Peer Review Program Manual Transition to Online Professional Library (OPL) webpage.

    Introduction: 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 Updates Effective on a Future Date: Reviewer Performance, Disagreements, and Qualifications Changes effective for reviews commencing on or after December 31, 2015  have been incorporated into the current PRPM  listed below, and are reflected in sections with a “December 2015” date.  They will be live in OPL in mid/late December. Related reviewer training 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 of the Manual Available to the Public

    Jan 2015 Peer Review Manual - EFFECTIVE January 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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