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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 August 18, 2014

    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 Exposure Draft of Peer Review Standards

    Exposure Draft Download a pdf file of the SSARS 19 Exposure Draft of the Peer Review Standards. It was distributed on January 31, 2011 and comments are due no later than April 29, 2011
    Published on February 07, 2011

    Peer Review Standards Interpretations

    Professional Standards The Interpretations to the Peer Review Standards were revised in early 2010. Download the Interpretations pdf file
    Published on April 01, 2014

    Peer Review Summary

    Executive Summary The Peer Review Summary document is referred to in a report from the Peer Review Standards
    Published on December 31, 2013

    Peer Review Standards Guidance

    Professional Standards The Guidance to the Peer Review Standards provides answers to questions on the current Standards
    Published on April 01, 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

    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

    Peer Review May 2014 Exposure Draft - Pass With Deficiences 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 of
    Published on May 19, 2014

    Archived Peer Review Standards

    Professional Standards On this page, you'll find archives of the Peer Review Standards, Interpretations, Guidance and a summary of Peer Review
    Published on December 31, 2013

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