Peer Review Community 

    Get involved in the Peer Review Community! 

    Click the links to the left to:
    • Learn more about the Peer Review Board, the National Peer Review Committee (NPRC)
    • View the pages designed for peer reviewers or CPA firms
    • Search for a CPA firm enrolled in Peer Review
    • Use the links page to go to sites relevant to peer review

    Expand your knowledge, enhance your practice or organization and gain access to valuable tools and information.

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    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 December 22, 2014

    2014 - 2015 Peer Review Board Roster

    Roster Download a pdf file of the roster of Peer Review Board members from 2014-2015.
    Published on December 22, 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 December 12, 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 December 12, 2014

    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 December 12, 2014

    Peer Review For CPA Firms

    Overview Resources for CPA firms interested in peer review organized by firm size.  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 December 12, 2014

    For Peer Reviewers

    Article Helpful information for those interested in peer review, new peer reviewers or experienced peer reviewers. QCM and CPE Materials provides information, forms and practice aids for you, whether you are a peer reviewer or a developer of QCM or CPE materials.
    Published on December 12, 2014

    Peer Reviews System Review vs. Engagement Review

    Overview This page summarizes the differences between system and engagement reviews.
    Published on December 02, 2014

    List of SOC 1 and SOC 2 Approved Specialists

    Directory Download a list of individuals approved by the AICPA Peer Review Board's Oversight Task Force to serve as a SOC 1 or a SOC 2 specialist on peer reviews.
    Published on November 24, 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 November 24, 2014

    Information for Firms that Perform Broker-Dealer Audits or Attestation Engagements

    Guidance On July 31, 2013, the SEC finalized its Broker-Dealer Rule. The final rule requires audits of all broker-dealers to be performed under PCAOB Standards. It also requires a new Compliance Report for carrying broker-dealers and an Exemption Report for non-carrying broker-dealers. An independent accountant is required to perform an examination
    Published on November 24, 2014

    November 2014 Peer Review Board Open Session Meeting Materials

    Meeting Materials Download a pdf file of the November 2014 Peer Review Board Open Session Meeting Materials.
    Published on November 18, 2014

    Peer Review Approved Mentors

    Overview Download a pdf file of the approved mentors for the AICPA Peer Review Mentoring Program.
    Published on November 11, 2014

    National Peer Review Committee (NPRC)

    Overview On this page, you'll find information on and about the National Peer Review Committee (NPRC) formerly known as the Center for Public Company Audit Firms Peer Review Program (CPCAF PRP).
    Published on November 04, 2014

    2014 National Peer Review Committee Response to its Administrative Oversight Results

    Overview Download a pdf file of the staff response to the 2014 National Peer Review Committee Administrative Oversight Results.
    Published on November 04, 2014

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