CPA Firms

Peer Review For CPA Firms 

The AICPA Bylaws state that if you are an AICPA member active in the practice of public accounting, you must be associated with a firm that participates in an AICPA-approved 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.

Choose a link below to access peer review information tailored to meet your firm's needs.

 


Sole Practitioners
and Small Firms



Medium Firms


Large Firms

Peer Review Information System Manager (PRISM)

 

You can use the Peer Review Information System Manager (PRISM) to respond to online Matters for Further Consideration (MFC) forms from your peer reviewer, update your contact information and complete firm on firm interest forms. Sign on to PRISM 

To sign on to PRISM, you must register with AICPA.org. The PRISM Member Self-Service Instructions provide a guide to using Member Self-Service, including how to register with AICPA.org and how to sign in to PRISM.

If you have specific questions about online MFCs, check out our Online MFC page.

You can use the Peer Review Information System Manager (PRISM) to respond to online Matters for Further Consideration (MFC) forms from your peer reviewer, update your contact information and complete firm on firm interest forms. Sign on to . To sign on to PRISM, you must register with AICPA.org. The provide a guide to using Member Self-Service, including how to register with AICPA.org and how to sign in to PRISM.If you have specific questions about online MFCs, check out our .
 

Enhance the Quality of Your Peer Review 

Quality Resources for Firms


Read more on How to Choose QCM Materials for Your CPA Firm:

  • Looking for a reporting and disclosure checklist?
  • How about an Audit Program?
  • We know that you are wooed by the companies who publish these materials. But how can you tell what is right for your firm from all the marketing messages you receive?

Other Resources for CPA Firms 

Peer Review Compliance and Completeness:
  • The AICPA Peer Review Board passed guidance that could impact your firm's enrollment in the peer review program, compliance with regulatory requirements, and result in possible referral to the AICPA Professionals Ethics Division. Read the FAQ for more information.

Does your firm perform audits of broker dealers? For more information, refer to:


Do You Know if You're Subject to SEC Independence Rules?

  • If your firm performs audits or attestation engagements for entities that are subject to regulatory requirements, you may be subject to SEC Independence Rules. 
  • Some examples have been compiled to assist you in identifying if you may be subject to SEC Independence Rules.  For more information, click here.
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