Peer Review

The AICPA practice monitoring programs are dedicated to continually enhancing the quality of accounting, auditing, and attestation services performed by AICPA members in public practice. To protect the public interest, the programs are driven by adherence to the highest possible professional standards and understanding the changing business and regulatory environments.

The AICPA has two practice monitoring programs to enable firms to meet their state licensing, federal regulatory and/or AICPA membership requirements: firms required to be registered and inspected by the Public Company Accounting Oversight Board (PCAOB) enroll in the Center for Public Company Audit Firms Peer Review Program (CPCAF PRP). All other firms may enroll in either the CPCAF PRP or the AICPA Peer Review Program (PRP). Both programs are designed to review and evaluate those portions of a firm's accounting and auditing practice that are not inspected by the PCAOB (i.e., the non-SEC issuer practice).

Firms that are members of the AICPA’s audit quality centers, or the CPCAF PRP, have certain documents posted onto the public file for public access.