AICPA members active in the practice of public accounting must be associated with a firm that participates in an AICPA practice-monitoring program if the firm performs services within the scope of the peer review standards and issues reports in accordance with AICPA professional standards.

By enrolling, a firm agrees to comply with the AICPA's quality control standards and to have a peer review of its accounting and auditing practice every three years. At least one owner of the firm must be an AICPA member in order to enroll in the AICPA Peer Review Program.

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