Welcome to Peer Review! We are dedicated to enhancing the quality of accounting, auditing and attestation services performed by AICPA members in public practice. On this site, you'll find standards, interpretations, supplemental guidance, checklists, tools and all the resources you need to assist you with peer review.

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

    Enroll in the AICPA Peer Review Program, find tips on selecting your peer reviewer and get answers to frequently asked questions.

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

    Enhancing Audit Quality 

    The AICPA launched the Enhancing Audit Quality (EAQ) initiative in May 2014 to consider auditing of private entities through multiple touch points, especially where quality issues have emerged. The goal is to align the objectives of all audit-related AICPA efforts to improve audit performance.

    The AICPA released a concept paper for Phase 2 of EAQ, titled "Evolving the CPA Profession’s Peer Review Program for the Future: A provocative vision of what practice monitoring could become," on December 15, 2014. Please read the paper and provide your input and feedback by June 15, 2014.

    Access more information on the thought-provoking concept here.

    Read the EAQ Discussion Paper.

    Watch an archive of the EAQ Webcast.

    See additional EAQ resources.

    In the Spotlight

    PRB Releases Two Exposure Drafts
    The Peer Review Board released Exposure Drafts on Peer Reviewer Performance and on the Preparation of Financial Statements Performed Under SSARS and the Impact on the Scope of Peer Review
    Sufficiency of Audit Evidence Webcast Rebroadcast
    Register to attend the December 18, 2014 rebroadcasted webcast from 2-4pm ET. The webcast will focus on internal controls, risk assessment (including linkage to financial statement assertions), and sampling.
    CAQ and AICPA Release Joint Independence Alert
    The PCAOB and the AICPA continue to find firms violating SEC independence rules on audits of broker-dealers. As such, the CAQ and the AICPA released a joint Independence Alert to provide audit firms with an overview of the applicable independence rules.

    Know someone with SOC experience who might be interested in serving as an SOC specialist on a peer review? Refer them to our SOC Specialist page for details.

    Here you can either enter or update your resume.

    Download a pdf file of the November 2014 Peer Review Update.

    Online MFC Form 

    We have developed online Matter for Further Consideration (MFC) and Disposition of Matter for Further Consideration (DMFC) forms and have been testing their functionality since the fall of 2012.

    Peer reviewers are required to use the online MFC and DMFC forms for reviews of all AICPA member firms. The online form will not be used for reviews of non-AICPA member firms until late 2014.

    Training sessions for peer reviewers and enrolled firms on the online forms can be found here.

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

    AICPA TV 

    Evolving the CPA Profession's Peer Review Program for the Future
    What could practice monitoring look like in the future? A new concept paper reimagines the CPA profession's peer review program. This video highlights the concept and describes the purposely provocative vision.

    More on AICPA TV

    Contact Us 

    Contact the Peer Review Team.

    Peer Review Board Meeting and Materials 

    The next open session meeting of the AICPA Peer Review Board (PRB) will be held in Carolina, Puerto Rico on January 27, 2015. 

    Register for the next Peer Review Board open session meeting.

    Download the November 14, 2014 PRB Open Session Materials.

    Download the September 30, 2014 PRB Open Session 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 would be subject to the current NPRC administrative fee structure for reviews due after July 31, 2010 (or the future NPRC administrative fee structure if your review will commence on or after August 1, 2013).

    For more information, go to the NPRC page.
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