Welcome to Peer Review! We are dedicated to enhancing the quality of accounting, auditing and attestation services performed by AICPA members in public practice. On this site, you'll find standards, interpretations, supplemental guidance, checklists, tools and all the resources you need to assist you with peer review.

    Update your resume, download checklists, find reviewer training courses and more!

    Enroll in the AICPA Peer Review Program, find tips on selecting your peer reviewer and get answers to frequently asked questions.

    Find terminated firms, read a summary about peer review or find information on enrolled firms.

    Enhancing Audit Quality 

    The AICPA launched the Enhancing Audit Quality (EAQ) initiative in May 2014 to consider auditing of private entities through multiple touch points, especially where quality issues have emerged.

    On May 14, 2015, the AICPA released an EAQ Six Point Plan, which summarizes how the AICPA is moving forward on the feedback received on the EAQ Discussion Paper.

    Feedback is due June 15, 2015 on the concept paper for Phase 2 of EAQ, titled "Evolving the CPA Profession’s Peer Review Program for the Future: A provocative vision of what practice monitoring could become." Please read the paper and provide your input and feedback by June 15, 2015.

    Access more information on the thought-provoking concept here.

    See additional EAQ resources.

    In the Spotlight

    Surviving the Dive – July 7, 2015 Webcast
    Register for the 'Surviving the Deep Dive – A Closer Look at the Peer Review Focus Areas' Webcast, to be held on July 7, 2015.The webcast will cover specifics on: Independence as it relates to nonattest services provided to attest clients and Sufficiency of audit evidence, particularly Risk Assessment, Internal Controls and Sampling.
    Register for the 2015 Peer Review Conference
    The 2015 Peer Review Conference will be held August 2-4, 2015 at the InterContinental New Orleans in New Orleans, Louisiana.
    Peer Review Update Rebroadcast - July 20
    Register for the Peer Review Update Webcast rebroadcast to be held on July 20, 2015. This webcast provides valuable information that will be essential to all peer reviewers as it will cover changes in guidance made during the last year.

    Know someone with SOC experience who might be interested in serving as an SOC specialist on a peer review? Refer them to our SOC Specialist page for details.

    Here you can either enter or update your resume.

    Download the May 2015 Peer Review Program Manual

    Online MFC Form 

    We have developed online Matter for Further Consideration (MFC) and Disposition of Matter for Further Consideration (DMFC) forms and have been testing their functionality since the fall of 2012.

    Peer reviewers are required to use the online MFC and DMFC forms for reviews of all AICPA member firms. The online form will not be used for reviews of non-AICPA member firms until late 2014.

    Training sessions for peer reviewers and enrolled firms on the online forms can be found here.

    To access detailed step-by-step instructions, frequently asked questions or troubleshooting tips, go to the Online MFC Form webpage.


    Evolving the CPA Profession's Peer Review Program for the Future
    What could practice monitoring look like in the future? A new concept paper reimagines the CPA profession's peer review program. This video highlights the concept and describes the purposely provocative vision.

    More on AICPA TV

    Contact Us 

    Contact the Peer Review Team.

    Peer Review Board Meeting and Materials 

    The next open session meeting of the AICPA Peer Review Board (PRB) will be held in New Orleans, LA on August 5, 2015. 

    Register for the next Peer Review Board open session meeting.

    Download the May 5, 2015 PRB Open Session Meeting Highlights.

    Download prior PRB meeting materials and highlights.

    National Peer Review Committee (NPRC)

    Firms are required to have their peer review administered by the NPRC if they are required to be registered with and inspected by the PCAOB or if they perform audits of non-SEC issuers pursuant to the standards of the PCAOB.

    If your firm is not required to have its review administered by the National PRC, but it chooses to do so, please notify your current administering entity. Your firm would be subject to the current NPRC administrative fee structure for reviews due after July 31, 2010 (or the future NPRC administrative fee structure if your review will commence on or after August 1, 2013).

    For more information, go to the NPRC page.
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