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Peer Review Standards, Interpretations and Guidance 

The Standards for Performing & Reporting on Peer Reviews (Standards) and Interpretations provide information on administering, planning, performing, reporting on and the acceptance of peer reviews of CPA firms (and individuals) enrolled in the AICPA Peer Review Program.

The below Standards and related materials are effective January 1, 2012.

Peer Review Standards
Peer Review Standards Interpretations
Guidance
PR Summary, referred to in a report from the Standards

Questions, Comments or Feedback
The Peer Review Board is interested in your opinions and feedback on the Standards.  What is or isn't working?  Suggestions for improvement?  Find a topic that needs additional guidance?  Simply email our technical staff with your questions, comments or feedback.

Statement on Quality Control Standards (SQCS)
SQCS are issued by the Auditing Standards Board.  Firms enrolled in the Peer Review Program are obligated to adhere to quality control standards issued by the AICPA. 

As part of its clarity drafting conventions the ASB issued Statement on Quality Control Standards (SQCS) No. 8, A Firm’s System of Quality Control (Redrafted). This SQCS supersedes SQCS No. 7. It was issued November 2010 and is effective as of January 1, 2012. Early application is permitted.

Download SQCS 8, effective January 1, 2012

Archived Peer Review Standards and Materials

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Archived Peer Review Standards

Article :  You'll find archived versions of the Peer Review Standards, Interpretations, Guidance and other materials. 2011 Peer Review Standards Peer Review Standards Interpretations Guidance PR Summary 2009 Standards and Interpretations, effective 01/01/
Published on January 06, 2012

2011 Peer Review Summary

Professional Standards :  The 2011 version of the Peer Review Summary, as referenced in a report from the Peer Review Standards is available in a pdf file.
Published on January 06, 2012

2011 Peer Review Standards Interpretations

Professional Standards :  The 2011 version of the Interpretations of the Peer Review Standards is available in a pdf file.
Published on January 06, 2012

2011 Peer Review Standards

Professional Standards :  The 2011 version of the Peer Review Standards is available in a pdf file.
Published on January 06, 2012

2011 Peer Review Standards Guidance

Professional Standards :  The 2011 version of Guidance for the Peer Review Standards is available in a pdf file.
Published on January 06, 2012

Peer Review Standards Interpretations

Professional Standards :  The Interpretations to the Peer Review Standards were revised in early 2010.  Download the Interpretations pdf file.
Published on January 06, 2012

PR Summary

Executive Summary :  The Peer Review Summary document is referred to in a report from the Peer Review Standards.
Published on January 06, 2012

Peer Review Standards

Professional Standards :  The Peer Review Standards provide information on administering, planning, performing, reporting on and the acceptance of peer reviews of CPA firms (and individuals) enrolled in the AICPA Peer Review Program.
Published on January 06, 2012

Peer Review Standards Guidance

Professional Standards :  The Guidance to the Peer Review Standards provides answers to questions on the current Standards.
Published on January 06, 2012

Peer Review Standards, Interpretations and Guidance

Guidance :  The Standards for Performing & Reporting on Peer Reviews (Standards) and Interpretations provide information on administering, planning, performing, reporting on and the acceptance of peer reviews of CPA firms (and individuals) enrolled in the AICPA Peer
Published on January 06, 2012

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