Peer Review Firm Drops and Firm Terminations

Quality in the performance of accounting and auditing engagements by AICPA members is the goal of the AICPA Peer Review Program. The program seeks to achieve its goal through education and remedial, corrective actions. Firms (and individuals) enrolled in the program have the responsibility to cooperate with the peer reviewer, administering entity and the AICPA Peer Review Board (board) in all matters related to the peer review, including taking remedial, corrective actions or implementing Findings for Further Consideration (FFC) plans as needed. If a firm fails to cooperate, the firm may be dropped or terminated from the Program.

AICPA Peer Review Board Firm Drops

If a firm's Peer Review has not commenced, a firm may be dropped for non-cooperation.

For more details, please see the Peer Review Board Drop Resolution.