Standards

    Peer Review Standards, Interpretations and Guidance 

    The Standards for Performing & Reporting on Peer Reviews (Standards) and Interpretations provide information on administering, planning, performing, reporting on and the acceptance of peer reviews of CPA firms (and individuals) enrolled in the AICPA Peer Review Program.

    The below Standards and related materials are effective January 1, 2014.

    Peer Review Standards
    Peer Review Standards Interpretations
    Guidance
    PR Summary, referred to in a report from the Standards

    Questions, Comments or Feedback
    The Peer Review Board is interested in your opinions and feedback on the Standards.  What is or isn't working?  Suggestions for improvement?  Find a topic that needs additional guidance?  Simply email our technical staff with your questions, comments or feedback.

    Statement on Quality Control Standards (SQCS)
    SQCS are issued by the Auditing Standards Board.  Firms enrolled in the Peer Review Program are obligated to adhere to quality control standards issued by the AICPA. 

    As part of its clarity drafting conventions the ASB issued Statement on Quality Control Standards (SQCS) No. 8, A Firm’s System of Quality Control (Redrafted). This SQCS supersedes SQCS No. 7. It was issued November 2010 and is effective as of January 1, 2012. Early application is permitted.

    Download SQCS 8, effective January 1, 2012

    Archived Peer Review Standards and Materials

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    Peer Review Standards Interpretations

    Professional Standards The Interpretations to the Peer Review Standards were revised in early 2010.  Download the Interpretations pdf file.
    Published on April 01, 2014

    The Interpretations to the Peer Review Standards

    Professional Standards The Peer Review Standards provide information on administering, planning, performing, reporting on and the acceptance of peer reviews of CPA firms (and individuals) enrolled in the AICPA Peer Review Program.
    Published on April 01, 2014

    Peer Review Standards Guidance

    Professional Standards The Guidance to the Peer Review Standards provides answers to questions on the current Standards.
    Published on April 01, 2014

    Archived Peer Review Standards

    Professional Standards On this page, you'll find archives of the Peer Review Standards, Interpretations, Guidance and a summary of Peer Review.
    Published on December 31, 2013

    Summary of the types of Peer Reviews

    Overview Summary of the Nature, Objectives, Scope, Limitations of, and Procedures Performed in System and Engagement Reviews and Quality Control Reviews (as Referred to in a Peer Review Report)
    Published on December 31, 2013

    2013 March Peer Review Standards Interpretations Section 2000

    Professional Standards Interpretations of the AICPA Standards for Performing and Reporting on Peer Reviews (sec. 1000) are developed in open meetings by the AICPA Peer Review Board for peer reviews of firms enrolled in the AICPA Peer Review Program. Interpretations need not be exposed for comment and are not the subject
    Published on December 31, 2013

    2013 March Peer Review Standards Section 1000

    Professional Standards These Peer Review standards are applicable to firms (and individuals) enrolled in the Peer Review program and to individuals and firms who perform and report on such peer reviews, to entities approved to administer the peer reviews, and to associations of CPA firms authorized by the AICPA Peer Review Board
    Published on December 31, 2013

    2013 March Peer Review Supplemental Guidance Section 3100

    Professional Standards Supplemental Guidance (SG) of the AICPA Standards for Performing and Reporting on Peer Reviews are developed in open meetings by the AICPA Peer Review Board for peer reviews of firms enrolled in the AICPA Peer Review Program. Supplemental Guidance need not be exposed for comment and are not the subject
    Published on December 31, 2013

    Peer Review Summary

    Executive Summary The Peer Review Summary document is referred to in a report from the Peer Review Standards.
    Published on December 31, 2013

    Peer Review Standards, Interpretations and Guidance

    Guidance The Standards for Performing & Reporting on Peer Reviews (Standards) and Interpretations provide information on administering, planning, performing, reporting on and the acceptance of peer reviews of CPA firms (and individuals) enrolled in the AICPA P
    Published on December 31, 2013

    2013 Peer Review Standards Interpretations Section 2000

    Professional Standards Interpretations of the AICPA Standards for Performing and Reporting on Peer Reviews (sec. 1000) are developed in open meetings by the AICPA Peer Review Board for peer reviews of firms enrolled in the AICPA Peer Review Program. Interpretations need not be exposed for comment and are not the subject of
    Published on February 22, 2013

    2013 Peer Review Standards Section 1000

    Professional Standards These Peer Review standards are applicable to firms (and individuals) enrolled in the Peer Review program and to individuals and firms who perform and report on such peer reviews, to entities approved to administer the peer reviews, and to associations of CPA firms authorized by the AICPA Peer Review Board
    Published on February 22, 2013

    2013 Peer Review Supplemental Guidance Section 3100

    Professional Standards Supplemental Guidance (SG) of the AICPA Standards for Performing and Reporting on Peer Reviews are developed in open meetings by the AICPA Peer Review Board for peer reviews of firms enrolled in the AICPA Peer Review Program. Supplemental Guidance need not be exposed for comment and are not the subject
    Published on February 22, 2013

    Summary of the types of Peer Reviews

    Overview Summary of the Nature, Objectives, Scope, Limitations of, and Procedures Performed in System and Engagement Reviews and Quality Control Reviews (as Referred to in a Peer Review Report)
    Published on February 22, 2013

    Summary of the types of Peer Reviews

    Overview Summary of the Nature, Objectives, Scope, Limitations of, and Procedures Performed in System and Engagement Reviews and Quality Control Reviews (as Referred to in a Peer Review Report)
    Published on February 14, 2013

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