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

Modifying Peer Review Report and Firm Representation Letter      September 30, 2016  
Allowing Firms With No AICPA Members to Enroll in the Peer Review Program  August 26, 2016  
Improving Transparency and Effectiveness of Peer Review January 31, 2016 Comment Letters
Preparation of Financial Statements Performed Under SSARS and the Impact on the Scope of Peer Review January 2, 2015 Comment Letters
Peer Reviewer Performance, Disagreements and Qualifications January 2, 2015 Comment Letters
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 Exposure Drafts

Overview View or download pdf files of exposure drafts and comment letters related to proposed revisions to AICPA Peer Review standards and interpretations.
Published on August 16, 2016

AICPA Peer Review Exposure Draft Modifying Peer Review Report and Firm Representation Letter

Exposure Draft Download a PDF file of the Peer Review Exposure Draft modifying the Peer Review Report and Firm Representation Letter.  The Exposure Draft was released on August 17, 2016.
Published on August 16, 2016

Exposure Draft - Allowing Firms With No AICPA Members to Enroll in the Peer Review Program

Exposure Draft Proposed changes would allow firms with no AICPA members to enroll in the AICPA Peer Review Program, expand the availability of administration by the National Peer Review Committee, and include other minor changes. This exposure draft solicits input on the proposal from all interested parties.
Published on May 23, 2016

Improving Transparency and Effectiveness of Peer Review Exposure Draft Comment Letters

Exposure Draft Download a pdf file of the Improving Transparency and Effectiveness of Peer Review Exposure Draft comment letters.
Published on March 01, 2016

Peer Review November 2015 Exposure Draft Improving Transparency and Effectiveness of Peer Review

Exposure Draft Download a pdf file of the Peer Review November 2015 Exposure Draft: Improving Transparency and Effectiveness of Peer Review
Published on November 19, 2015

QCM/CPE Peer Review Standards Exposure Draft Comment Letters Received

Comment Letters 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 November 11, 2015

Peer Reviewer Performance Exposure Draft Comment Letters

Comment Letters Download a pdf file of the Peer Reviewer Performance Exposure Draft Comment Letters.
Published on February 02, 2015

Preparation Services Exposure Draft Comment Letters

Comment Letters Download a pdf file of the Preparation Services Exposure Draft Comment Letters.
Published on February 02, 2015

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

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
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

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