The AICPA Peer Review Program (PRP) has several resources available to the public:
The Peer Review Public File
provides a list of public accounting firms aqnd their enrollment status in the AICPA PRP, including firms with reviews administered by the National Peer Review Committee. The search also displays firms' memberships in the AICPA's Employee Benefit Plan Audit Quality Center (EBPAQC)
, Governmental Audit Quality Center (GAQC)
or Private Companies Practice Section (PCPS)
Information in the public file includes the firm's most recent peer review report, letter of comments (if any) and the firm's response (if any) for firms that are members of the EBPAQC, GAQC or PCPS, or firms that have voluntarily requested to have their peer review documents publicly available.
The Firm Terminations
section provides a list of firms terminated from the AICPA Peer Review Program and the Peer Review Board's resolution on Firm Terminations.
The Peer Review Summary
is an overview of the AICPA Peer Review Program, including the two types of peer reviews, system and engagement.
The Peer Review Transparency
section provides information on Facilitated State Board Access and our Oversight process.
The QCM Review Results
page provides information on providers of quality control materials (QCM) that have undergone a QCM Review.