The peer review training and the criteria for demonstrating proficiency in the standards, interpretations, and guidance of the program is established from time to time by the AICPA Peer Review Board (Board). Follow the links below to view those criteria and training courses which have been approved by the Board.
PLEASE NOTE: The live seminar training offered by state CPA societies will not be posted until after April 1, in any given year. In the meantime, please check with your state CPA society to determine when they plan to offer any of the peer review courses.
Training for Initial Qualification
Training for Ongoing Qualification
Training for Reviews of Certain Must-Select Engagements
In addition to the peer review-specific training and in order to meet the requirement to possess current knowledge of professional standards applicable to the kind of practice to be reviewed, including quality control and peer review standards, peer reviewers should:
- Obtain at least 40% of the AICPA required CPE in subjects relating to accounting, auditing, and quality control. Peer reviewers should obtain at least 8 hours in any 1 year and 48 hours every 3 years.
Frequently Asked Questions (FAQs) related to the new Education Framework for Peer Reviewers
Download the FAQ document for answers to your questions related to the new Education Framework for Peer Reviewers.
ARE YOU INTERESTED IN BECOMING A PEER REVIEW MENTOR FOR A POTENTIAL TEAM CAPTAIN?
Individuals who desire to initially qualify as a team captain on a System Review have the option to demonstrate proficiency in the standards, interpretations, and guidance of the program by using practical peer review experience. Those who choose this option must complete a "theory" option as described on the "Training for Initial Qualification" page and submit evidence of significant participation as a team member on a System Review. This significant participation must be under the guidance of a qualified and approved existing team captain (mentor). If you want to be a peer review mentor, please see the detailed qualifications on the AICPA Peer Review Mentoring Program page for further information.
This option will no longer be eligible after May 1, 2016.