Peer Review

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Peer Review

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.

For Peer Reviewers

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

For CPA Firms

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

For the Public

Browse through the Public File, read a summary about peer review or find contact information on any firm enrolled in the AICPA Peer Review Program.

Electronic MFCs

We have developed electronic 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.

All peer reviewers and reviewed firms will be required to use the automated MFC and DMFC forms for reviews commencing on or after July 1, 2013.

Details on how to use the automated forms can be found here. To learn best practices and additional details, please go to the MFC Project webpage.

In the Spotlight

Register for the 2013 AICPA Peer Review Conference!
The 2013 AICPA Peer Review Conference will be held at the Omni Providence Hotel in Providence, Rhode Island from August 11-13, 2013.

The March 2013 Peer Review Program Manual is now available.
Access the March 2013 Peer Review Program Manual and all of the Team and Review Captain Checklists.

May 2013 Peer Review Update
Download the May 2013 Peer Review Update.

SOC Experience Needed

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.

Create or Update Your Peer Reviewer Resume

Here you can either enter or update your resume.

April 2013 Reviewer Focus

Download the April 2013 Reviewer Focus.

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 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).

For more information, go to the NPRC page.

AICPA TV

Hear Jim Brackens, AICPA VP of Ethics and Practice Quality discuss the peer review component found within the new AICPA Financial Reporting Center.

Contact Us

Contact the Peer Review Team.

Peer Review Board Meeting and Materials

The next open session meeting of the AICPA Peer Review Board will be held on August 14, 2013 in Providence, RI.

Register for the August 14, 2013 Peer Review Board open session meeting.

Download the May 7, 2013 Peer Review Board open session meeting materials.