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National PRC

National Peer Review Committee 

Effective January 1, 2009, the National Peer Review Committee (NPRC) began administering those peer reviews previously performed by the CPCAF PRP in accordance with the Standards.  For further details, you can download the White Paper.

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 would be subject to the NPRC administrative fee structure for reviews due after July 31, 2010 (or the former structure if your review was due prior to June 30, 2010).  If your firm’s peer review is currently administered by the NPRC but is not required to be (see above) and you wish to change to another administering entity, please email us.

If your firm has been involved in a merger, acquisition, or other firm structure change, please complete the Peer Review Program Change Form and submit it.

If your firm audits any SEC issuers, including broker-dealer issuers, your firm's peer review must be performed by the National PRC.  For details, please read this article.

Learn more about NPRC's history.

In October 2012, the National Peer Review Committee participated in its administrative oversight visit. The results were communicated in a letter and staff responded in a letter dated November 8, 2012. Results of previous procedures were communicated in May 2012, by letter and staff responded in a letter dated May 25, 2012.

In September 2011, the National Peer Review Committee completed its second

Annual Report on Oversight (for the years 2009, 2010 and 2011).

If you have any questions, please contact us.  You may also view the list of the National PRC Committee members.

 

 

 

 

NPRC Resources 

Whether you are an NPRC peer reviewer or a member of a firm enrolled in NPRC, our NPRC Resources page includes helpful information, including communications.  NPRC Resources also contains links to the Standards, Practitioner's Toolkit and Q & As.

QCM Reviews 

A Quality Control Materials (QCM) Review is a study and appraisal by an independent evaluator, known as a QCM reviewer, of an organization’s (provider's) system of quality control to develop and maintain the QCM, and the actual materials that result from that system. The system represents the provider’s policies and procedures that the provider has designed, and is expected to follow, when developing the materials.

The Quality Control Materials (QCM) page provides information, forms and practice aids for you, whether you are a peer reviewer or a developer of Quality Control Materials.

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2012-2013 National Peer Review Committee Roster

Objectives or Roster:  You can download a PDF file of the 2012-2013 National Peer Review Committee Roster.
Published on May 21, 2013

QCM Review Results

Overview:  You can view the reviews of Quality Control Materials (QCM) from various QCM providers.
Published on April 18, 2013

John Wiley & Sons Inc. Advantage Audit Guides Report as of October 19, 2012

Report:  Download a pdf file containing Advantage Audit Guides Report for John Wiley & Sons Inc. as of October 19, 2012.
Published on April 18, 2013

QCM Reviews

Overview:  Learn about the Quality Control Material (QCM) review process including information and links to guidance,  forms, schedules and practice aids.
Published on March 20, 2013

CCH Multiple Guides Report as of June 30, 2012

Report:  Download a pdf file containing nine Quality Control Materials reports for Commerce Clearing House (CCH) as of June 30, 2012.
Published on February 22, 2013

October 2012 NPRC Response to Administrative Oversight Results Letter

Overview:  In October 2012, the National Peer Review Committee completed its administrative oversight procedures and issued this letter communicating the results, this letter of response was prepared by staff.
Published on January 04, 2013

October 2012 NPRC Administrative Oversight Results Letter

Overview:  In October 2012, the National Peer Review Committee completed its administrative oversight procedures and issued this letter communicating the results.
Published on January 04, 2013

2011 Annual Report on Oversight by the National Peer Review Committee

Report:  You can download a pdf file of the 2011 Annual Report on Oversight issued by the National Peer Review Committee on September 5, 2012. The report covers the oversight years of 2009, 2010 & 2011.
Published on September 24, 2012

National Peer Review Committee - Contact Information

Overview:  Find out how to contact NPRC staff.
Published on September 19, 2012

Crowe Horwath International QCM Materials Report on Multiple Guides as of December 31 2011

Report:  Download a pdf file of the Quality Control Materials Review Report for multiple guides developed by Crowe Horwath International as of December 31, 2011.
Published on September 05, 2012

2012 NPRC Response to Administrative Oversight Results Letter

Overview:  In May 2012, the National Peer Review Committee completed its administrative oversight procedures and issued this letter communicating the results, this letter of response was prepared by staff.
Published on June 25, 2012

2012 NPRC Administrative Oversight Results Letter

Overview:  In May 2012, the National Peer Review Committee completed its administrative oversight procedures and issued this letter communicating the results.
Published on June 25, 2012

2011-2012 National Peer Review Committee Roster

Objectives or Roster:  You can download a PDF file of the 2011-2012 National Peer Review Committee Roster.
Published on February 17, 2012

NPRC Resources

Overview:  Review and download National Peer Review Committee Resources.
Published on February 06, 2012

Audits of Broker-Dealers

News:  Download an article that clarifies when firms that audit broker-dealers should have reviews administered by the National Peer Review Committee (National PRC).
Published on February 06, 2012

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