Welcome to Peer Review! We are dedicated to enhancing the quality of accounting, auditing and attestation services performed by AICPA members in public practice.
PRIMA Has Replaced PRISM
We have replaced the Peer Review Information System Manager (PRISM) with an all-electronic, interactive system called the Peer Review Integrated Management Application (PRIMA).
Unsure where to begin? Check out Getting Started in PRIMA.
Access training videos and other resources for reviewers and firms.
In the Spotlight
View an archive of the 2018 RAB Member training held on November 15, 2018.
Want to avoid Risk Assessment missteps? You or your clients may benefit from this on-demand self-study course, which highlights the most common misconceptions leading to non-compliance with AU-C Sections 315 and 330.
Download the Reviewer Alert featuring articles on Yellow Book independence, nonconforming engagement representation in a firm’s representation letter and updates on QCM reports used in peer reviews.
Firm Training required by Report Acceptance Bodies (RABs)
RABs are now required to assign AICPA courses related to Enhancing Audit Quality (EAQ) focus areas (for 2019, this includes auditing estimates, risk assessment, internal control and documentation) as corrective actions or implementation plans when:
- significant deficiencies, deficiencies and findings are identified related to these areas and
- CPE is determined to be the necessary follow up action.
RABs may assign or allow an alternative course if it meets the learning objectives of the AICPA course (as described in the product page of the AICPA’s online store). We would certainly encourage RABs to look first to these courses to help firms remediate issues identified in these areas.
For more information, visit the Firm Training required by Report Acceptance Bodies (RABs) page.
Enhancing Audit Quality: A Data-Driven Approach
The AICPA’s Enhancing Audit Quality initiative (EAQ) aims to drive high-quality audit performance in an evolving business environment. How? By transforming audit data into valuable insights and tools to support auditors, auditees and other stakeholders.More on AICPA TV
Peer Review Board Meeting and Materials
The next open session meeting of the AICPA Peer Review Board (PRB) will be held on Friday, May 3, 2019. To register for the next PRB open session meeting, please complete and submit the registration form.
Download the January 2019 PRB open session meeting materials.
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 will be subject to the NPRC administrative fee structure.
For more information, go to the NPRC page.
Contact the Peer Review Team.