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    Peer Review For CPA Firms 

    The AICPA Bylaws state that if you are an AICPA member active in the practice of public accounting, you must be associated with a firm that participates in an AICPA-approved practice-monitoring program if the firm performs services within the scope of the peer review standards and issues reports in accordance with AICPA professional standards.

    Choose a link below to access peer review information tailored to meet your firm's needs.

     


    Sole Practitioners
    and Small Firms



    Medium Firms


    Large Firms

    Peer Review Information System Manager (PRISM)

    You can use the Peer Review Information System Manager (PRISM) to respond to online Matters for Further Consideration (MFC) forms from your peer reviewer, update your contact information and complete firm on firm interest forms.  Sign on to PRISM.

    To sign on to PRISM, you must register with AICPA.org.  The The PRISM Member Self-Service Instructions provide a guide to using Member Self-Service, including how to register with AICPA.org and how to sign in to PRISM.

    If you have specific questions about online MFCs, check out our Online MFC page.
     
    Auditors of Broker-Dealers

    Does your firm perform audits of broker dealers?
    Download information related to the review of those engagements, which will be effective for peer reviews commencing on or after April 1, 2014.
     

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    Peer Review For Large Firms

    Overview On the Peer Review page for Medium Firms, you can download the enrollment form, the change form, find a course that helps you prepare for your upcoming peer review, or find information on selecting a peer reviewer.
    Published on March 17, 2014

    Peer Review For Medium Firms

    Overview On the Peer Review page for Medium Firms, you can download the enrollment form, the change form, find a course that helps you prepare for your upcoming peer review, or find information on selecting a peer reviewer.
    Published on March 17, 2014

    Peer Review For Sole Practitioners and Small Firms

    Overview On the Peer Review page for Sole Practitioners and Small Firms, you can download the enrollment form, the change form, find a course that helps you prepare for your upcoming peer review, or find information on selecting a peer reviewer.
    Published on March 17, 2014

    Peer Reviews System Review vs. Engagement Review

    Overview This page summarizes the differences between system and engagement reviews.
    Published on February 07, 2014

    Broker-Dealers Engagements Peer Review Implications

    Guidance Due to the recently adopted SEC Rule regarding broker-dealers and the correlating PCAOB standards adoptions, the AICPA Peer Review Board has clarified the Peer Review Standards with respect to the inclusion of broker-dealer engagements in the scope of a peer review and confirmed firms that perform these engagements are required
    Published on February 07, 2014

    Enhanced Peer Review of Auditors of Broker-Dealers

    Guidance The PCAOB recently announced a proposal for an interim broker-dealer inspection program. Under the proposal, the PCAOB will inspect, over the next two years, all types of broker-dealers (BDs) to determine what auditing standards are needed and what the scope should be for the permanent inspection program.
    Published on March 18, 2011

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