Peer Review

    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

    Preparation of Financial Statements Performed Under SSARS and the Impact on the Scope of Peer Review January 2, 2015  
    Peer Reviewer Performance, Disagreements and Qualifications January 2, 2015  
    Preparation of Financial Statements Performed Under SSARS and the Impact on the Scope of Peer Review October 31, 2014  Comment Letters
    Engagement Review Pass With Deficiencies vs. Fail Report July 5, 2014  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 November 2014 Exposure Draft - Peer Reviewer Performance, Disagreements and Qualifications

    Exposure Draft Peer Review Exposure Draft: Download a pdf file of the Peer Review November 2014 Peer Reviewer Performance, Disagreements and Qualifications Exposure Draft.
    Published on November 20, 2014

    Peer Review November 2014 Exposure Draft - Preparation of Financial Statements Performed Under SSARS and the Impact on t...

    Exposure Draft Peer Review Exposure Draft: Download a pdf file of the Peer Review November 2014 Preparation of Financial Statements Performed Under SSARS and the Impact on the Scope of Peer Review Exposure Draft.
    Published on November 20, 2014

    Peer Review Exposure Drafts

    Exposure Draft Download pdf files of exposure drafts and comment letters related to the AICPA Peer Review Board.
    Published on November 18, 2014

    Preparation Services Exposure Draft Comment Letters

    Comment Letter Download a pdf file of the Preparation Services Exposure Draft Comment Letters.
    Published on November 10, 2014

    Peer Review May 2014 Exposure Draft - Pass With Deficiencies vs. Fail Report for Engagement Reviews

    Exposure Draft This Exposure Draft that proposes changes to eliminate an exception made for firms that undergo an Engagement Review.  The current guidance states that when there is more than one engagement submitted for review, the same exact deficiency occurs on each o
    Published on November 04, 2014

    Peer Review August 2014 Exposure Draft - Preparation of Financial Statements Performed Under SSARS and the Impact on the...

    Exposure Draft Download a pdf file of the Peer Review August 2014 Exposure Draft - Preparation of Financial Statements Performed Under SSARS and the Impact on the Scope of Peer Review.
    Published on August 21, 2014

    ER Pwd vs Fail Exposure Draft Comment Letter

    Comment Letters View or download the comment letters on the ER Pwd vs Fail Exposure Draft Comment Letter.
    Published on July 16, 2014

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

    Comment Letter View or download the Comment Letter on SSARS 19 Peer Review Standards Exposure Draft by the Peer Review Committee of the Ohio CPA Society.
    Published on August 23, 2013

    Comment Letter on the SSARS 19 Peer Review Standards Exposure Draft by the Peer Review Committee of the North Carolina C...

    Comment Letter View or download the Comment Letter on the SSARS 19 Peer Review Standards Exposure Draft by the Peer Review Committee of the North Carolina CPA Society
    Published on August 23, 2013

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

    Comment Letter View or download a Comment Letter on the SSARS 19 Peer Review Standards Exposure Draft from the National Association of State Boards of Accountancy
    Published on August 23, 2013

    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

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