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Definition of Program-Specific Audits 

A program-specific audit is an audit of an individual federal program (rather than a single audit of an entity's financial statements and federal programs). Section 235 of Office and Management and Budget (OMB) Circular A –133, Audits of States, Local Governments, and Non-Profit Organizations, provides guidance on program-specific audits. Copyright © 2004 by the American Institute of Certified Public Accountants, Inc., New York, New York.

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Current Team Captain Checklists

Checklist   NEW:  PRPM to remain on Peer Review website, including Team/Review Captain Packages. To improve audit quality, make the peer review
Published on June 27, 2016

2016 3300 Report Acceptance Body (RAB) Handbook

Overview Download a pdf file of the Peer Review Board issued Report Acceptance Body (RAB) Handbook.
Published on June 27, 2016


Published on June 27, 2016

Tax Advocacy

Home AICPA Tax Advocacy teams continually monitor and advocate on legislative, regulatory and administrative tax matters on behalf of our members.
Published on June 27, 2016

Enhancing Audit Quality Initiative Emerging Industries and Risk Areas

Article Learn about the initial proposed emerging industries and risk areas related to the Enhanced Audit Quality initiative.
Published on June 27, 2016

Enhancing Audit Quality

Overview The AICPA launched the Enhancing Audit Quality initiative in May 2014 to reinforce its commitment to excellence and protecting the public. The AICPA launched the EAQ Six Point Action Plan on May 14, 2015. EAQ is a holistic effort to consider auditing of private entities through multiple touch points, especially where
Published on June 27, 2016

AICPA Member Discount Program

Article The AICPA offers discounts on products and services from premium brands to its members.
Published on June 27, 2016

Advocacy-PCPS Technical Issues Committee

Overview The PCPS Technical Issues Committee (TIC) works diligently to provide the small-medium size firm perspective in the standard-setting process.
Published on June 25, 2016

IT Resources and Tools

Guidance PCPS is dedicated to helping firms stay abreast of important emerging issues. Accordingly, this section, will provide you with the tools and articles you need to stay informed of the latest risks, trends and developments.
Published on June 25, 2016

Strategy and Planning

Overview Strategic planning is the foundation for growth and sustainability.  Understand top issues facing practicing CPAs across the country and join a community where you can easily network with peers and share creative strategies and solutions for practice management success.  Achieve your short-term and long-term goals with succession planning resources, guidance
Published on June 25, 2016


Overview AICPA is committed to promoting CPAs as the most trusted professional and premier provider of tax services. We offer information and resources related to tax return planning, preparation, examination and representation, with practices tools to assist with navigating IRS, tax practice quality control and management, as well as guidance and
Published on June 24, 2016

AICPA Firm-Based Retirement Resources

Article The AICPA offers members firm-based retirement options and resources.
Published on June 24, 2016

Archived Peer Review Standards

Professional Standards On this page, you'll find archives of the Peer Review Standards, Interpretations, Guidance and a summary of Peer Review.
Published on June 24, 2016

Peer Review Standards Interpretations - Section 2000

Professional Standards Interpretations of the AICPA Standards for Performing and Reporting on Peer Reviews (sec. 1000) are developed in open meetings by the AICPA Peer Review Board for peer reviews of firms enrolled in the AICPA Peer Review Program. Interpretations need not be exposed for comment and are not the subject of
Published on June 24, 2016

Peer Review Standards - Section 1000

Professional Standards The May 2016 Peer Review Standards provide information on administering, planning, performing, reporting on and the acceptance of peer reviews of CPA firms (and individuals) enrolled in the AICPA Peer Review Program.
Published on June 24, 2016

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