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Peer Review Exposure Drafts

The AICPA Peer Review Board (PRB) is responsible for developing and issuing the AICPA Standards for Performing and Reporting on Peer Reviews (Standards) and Interpretations to the Standards and for monitoring those standards and making revisions as needed. The PRB utilizes a process that includes deliberation in meetings open to the public, public exposure of proposed standards and a formal vote. Exposure Drafts of these Standards are issued by the AICPA to invite public comment before a final pronouncement is issued. The public exposure time varies depending on the complexity of the issue and the circumstances surrounding the need for a new standard.

Click a link below to download a white paper, an exposure draft or comment letters related to an exposure draft.

Exposure Draft Topic	Comment Deadline	Comment Letters
Scope of System Review and Must Select Engagements Exposure Draft (Distributed June 1, 2012)	August 31, 2012	Comment Letters
QCM Exposure Draft (Distributed August 22, 2011)	September 20, 2011	Comment Letters
White Paper on Peer Review Standards and Interpretations Changes Based on the June 1, 2010 Exposure Draft	Not Applicable
SSARS 19 Exposure Draft (Distributed January 31, 2011)	April 29, 2011	Comment Letters
QCM/CPE Peer Review Exposure Draft (Distributed June 1, 2010)	August 31, 2010	Comment Letters

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Peer Review Exposure Drafts

Exposure Draft: Download pdf files of exposure drafts and comment letters related to the AICPA Peer Review Board.
Published on October 05, 2012

Scope of System Review and Must Select Engagements Exposure Draft Comment Letters

Comment Letters: View or download the comment letters on the Scope of System Review and Must Select Engagements Exposure Draft.
Published on October 05, 2012

QCM/CPE Peer Review Standards Exposure Draft Comment Letters Received

Overview: Download any of the comment letters received in response to the QCM/CPE Exposure Draft of the AICPA Standards for Performing and Reporting on Peer Reviews.
Published on September 21, 2012

Peer Review Exposure Draft June 2012

Exposure Draft: Download a pdf file of the June 2012 Peer Review Exposure Draft on the scope of System Review and Must Select Engagements. Comments are due August 31, 2012.
Published on May 31, 2012

Comment Letters on the August 2011 Peer Review QCM Exposure Draft

Comment Letter: Download a pdf file of the five comment letters received in response to the August 2011 Peer Review Exposure Draft on Quality Control Materials (QCM).
Published on October 17, 2011

QCM Exposure Draft of the Peer Review Standards

Exposure Draft: Download a pdf file of the Exposure Draft of the AICPA Standards for Performing and Reporting on Peer Reviews in regard to Quality Control Materials (QCM) changes.
Published on August 22, 2011

White Paper on Changes to the Peer Review Standards

White Paper: Download a pdf file of the White Paper on Changes to the Peer Review Standards and Interpretations based on the June 1, 2010 Exposure Draft.
Published on August 12, 2011

SSARS 19 Peer Review Standards Exposure Draft Comment Letters Received

Comment Letter: On this page you can download the letters of comment sent in response to the Peer Review Board's Exposure Draft of the Peer Review Standards based on updates to SSARS 19.
Published on May 09, 2011

Comment Letter on the SSARS 19 Peer Review Standards Exposure Draft by Roger Johnson, CPA

Comment Letter: View or download the Comment Letter on the SSARS 19 Peer Review Standards Exposure Draft by Rodney Harano, CPA
Published on May 09, 2011

Comment Letter on the SSARS 19 Peer Review Standards Exposure Draft by Rodney Harano, CPA

Comment Letter: View or download the Comment Letter on the SSARS 19 Peer Review Standards Exposure Draft by Rodney Harano, CPA
Published on May 09, 2011

Comment Letter on SSARS 19 Peer Review Standards Exposure Draft by the Ohio CPA Societys Peer Review Committee

Comment Letter: View or download the Comment Letter on SSARS 19 Peer Review Standards Exposure Draft by the Ohio CPA Society's Peer Review Committee
Published on May 09, 2011

Comment Letter on the SSARS 19 Peer Review Standards Exposure Draft by the North Carolina CPA Societys Peer Review Commi...

Comment Letter: View or download the Comment Letter on the SSARS 19 Peer Review Standards Exposure Draft by the North Carolina CPA Society's Peer Review Committee
Published on May 09, 2011

Comment Letter on the SSARS 19 Peer Review Standards Exposure Draft by the North Carolina Board of CPA Examiners

Comment Letter: View or download the Comment Letter on the SSARS 19 Peer Review Standards Exposure Draft by the North Carolina Board of CPA Examiners
Published on May 09, 2011

Comment Letter on the SSARS 19 Peer Review Standards Exposure Draft from the National Association of State Boards of Acc...

Comment Letter: View or downlooad a Comment Letter on the SSARS 19 Peer Review Standards Exposure Draft from the National Association of State Boards of Accountancy
Published on May 09, 2011

Comment Letter on the SSARS 19 Peer Review Standards Exposure Draft from the Montana Legislative Audit Division

Comment Letter: View or download the Comment Letter on the SSARS 19 Peer Review Standards Exposure Draft from the Montana Legislative Audit Division.
Published on May 09, 2011

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