Peer Review Standards

    Peer Review Standards Interpretations and Guidance Overview 

    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 versions of the Standards and related materials are effective for peer reviews commencing on or after May 1, 2015.

    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. 

    Download SQCS 8, effective January 1, 2012

    Download related Practice Aid Establishing and Maintaining a System of Quality Control for a CPA Firm's Accounting and Auditing Practice.

    Archived Peer Review Standards and Materials

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