Whether your firm is enrolled in the NPRC or you are an NPRC Peer Reviewer, you'll find helpful resources below.
General peer review resources such as Peer Review Enrollment Form
, Peer Review Change Form
, and other useful information for both firms and peer reviewers may be found under AICPA Peer Review Resources
Firms may also be interested in learning about Facilitated State Board Access (FSBA). Go to the FSBA FAQ
. In addition, the Communication to Firms
contains details on changes for firms, effective January 1, 2009.
For Peer Reviewers
Download the 2012 team captain packages
containing peer review information, checklists, questionnaires, and other materials.
In November 2010, the ASB issued Statement on Quality Control Standard (SQCS) No. 8. It supersedes SQCS No. 7.
Download SQCS 8
, effective January 1, 2012
In 2007, the Quality Control Standards Task Force updated the AICPA Audit and Accounting Practice Aid Establishing and Maintaining a System of Quality Control for a CPA Firm’s Accounting and Auditing Practice
. This Practice Aid is intended to help practitioners better understand and apply Statements on Quality Control Standard (SQCS) No 7 that became effective January 1, 2009.
Purchase the Practice Aid
The Communication to QCM or CPE Providers and Peer Reviewers
contains details on changes for providers and reviewers, effective January 1, 2009.
Are you interested in becoming a peer reviewer
? Peer reviewers have found that performing peer reviews has enhanced their knowledge of professional standards, allowing them to provide better client service by observing and understanding techniques of other accounting firms. In addition, the AICPA has made a Practitioner’s Toolkit
available for peer reviewers.
Of Interest to Both Firms and Peer Reviewers
White Paper-Navigating Through the Revised Standards
AICPA Peer Review Standards & Guidance
Additional Questions and Answers about the AICPA Peer Review Program are available at Update No. 11.