Peer Review Standards & Guidance

The revised Peer Review Standards and Interpretations, effective January 1, 2009, have recently been updated by the Peer Review Board. The Standards have had minor changes since the prior version of the Revised Standards were posted on this Web site. The Interpretations have been expanded to include more topics, and the numbering system has been revised to make them easier to use. We recommend you peruse and become familiar with the revised Standards and Interpretations before they become effective in 2009. The White Paper, Navigating Through the Revised Standards is a useful tool that is still available on the Web site under Top News. The White Paper summarizes the changes from the current Standards to the Revised Standards and how the changes will affect peer reviewers, reviewed firms, and Administering Entities. If you have any questions regarding the revised Standards, please email them to the AICPA Peer Review Program Staff at prptechnical@aicpa.org or call us at 919-402-4502.

Standards for Performing & Reporting on Peer Reviews (effective for peer reviews commencing on or after January 1, 2009) including Interpretations

PR Summary (as referred to in a peer review report under the Revised Standards)

Revised Standards Infocast Audio File

Archived Standards and Interpretations

Standards for Performing & Reporting on Peer Reviews (effective 1/1/2005) including Interpretations

Additional Guidance Re: Standards effective 1/1/2005

Reviewers Alerts

Standards for Performing & Reporting on Peer Reviews (effective 1/1/2001) for Reviews Commenced Prior to January 1, 2005

Revised Interpretations (effective 1/13/2004)

Interpretations Issued through January 1, 2005