Welcome to Peer Review! We are dedicated to enhancing the quality of accounting, auditing and attestation services performed by AICPA members in public practice.

Update your resume, download checklists, find reviewer training courses and more!

Enroll in Peer Review, find tips on selecting a reviewer and get answers to your questions.

Find terminated firms, read a peer review summary or find information on enrolled firms.

Search Within the Peer Review Interest Area

PRIMA To Replace PRISM 

On May 1, 2017, we will replace the Peer Review Information System Manager (PRISM) with an all-electronic, interactive system called the Peer Review Integrated Management Application (PRIMA).

For details, click the link below. Bookmark it for future access to training, FAQs and other information.

http://aicpa.org/PRIMA 

In the Spotlight

Save the Date for the 2017 Peer Review Conference
Download the paper on the Proposed Evolution of Peer Review Administration which was revised in January 2017.
April 2017 Reviewer Alert
Download the April 2017 Reviewer Alert to learn about additional guidance on documentation and free documentation resources; limited review of engagements in a system review; population completeness for EBP audits; PRISM goes offline April 20 and PRIMA launches May 1 and more.
Significant Guidance Changes Effective Now
New changes to Peer Review Standards, Interpretations, and other related guidance are in effect for peer reviews commencing on or after January 1, 2017. The Peer Review Guidance page will provide the groundwork to help reviewers prepare for and perform reviews.

Know a SOC specialist who could serve on a peer review? Send them to our SOC page.

Here you can either enter or update your resume.

Visit the Online MFC Form webpage to access detailed step-by-step instructions, frequently asked questions or troubleshooting tips.

Reviewer Training and Qualifications 

Effective with reviews commencing on or after December 31, 2015, the following reviewer qualification requirements apply:
  • Reviewers must have spent the last five years in the A&A function of public accounting.
  • Reviewers should consider whether their day-to-day involvement with A&A work is sufficiently comprehensive to enable them to perform a peer review with professional expertise.

Additional requirements for reviews of certain must-select engagements also apply:

  • Reviewers must be currently involved in must-select engagements in their own firms.
  • Reviewers must be associated with an AQC firm (currently EBPAQC and GAQC).

Effective with reviews commencing on or after May 1, 2016, the initial and ongoing training requirements for peer reviewers changed, as did training requirements for reviewers of Employee Benefit Plan engagements and engagements performed in accordance with Governmental Auditing Standards. To determine how to meet these training requirements, visit the Peer Reviewer Training page.

Contact Us 

Contact the Peer Review Team.

Enhancing Audit Quality 

Susan S. Coffey, CPA, CGMA, AICPA Senior VP - Public Practice and Global Alliances, reviews the many tools available to assist firms with enhancing audit quality (EAQ).

See EAQ resources and tools

See Practice Monitoring of the Future resources.

More on AICPA TV

Peer Review Board Meeting and Materials 

The next open session meeting of the AICPA Peer Review Board (PRB) will be held on May 12, 2017 in Durham, North Carolina. 

Register for the next Peer Review Board open session meeting.

Download the January 31, 2017 open session meeting highlights.

Download prior PRB meeting materials and highlights.

National Peer Review Committee (NPRC) 

Firms are required to have their peer review administered by the NPRC if they are required to be registered with and inspected by the PCAOB or if they perform audits of non-SEC issuers pursuant to the standards of the PCAOB.

If your firm is not required to have its review administered by the National PRC, but it chooses to do so, please notify your current administering entity. Your firm will be subject to the NPRC administrative fee structure.

For more information, go to the NPRC page.
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