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
Mark your calendars for the 2018 RAB Member training to be held on November 15, 2018 from 2:00 – 4:00 pm ET. Click the link above to register.
Access the free archive of the Risk Assessment for Peer Reviewers Webinar held on September 17, 2018.
Download the Supplemental Edition Reviewer Alert featuring articles on Peer Review Program Manual and EBP audit engagement checklist updates.
Reviewer Training and QualificationsEffective with reviews commencing on or after December 31, 2015, the following reviewer qualification requirements apply:
- Reviewers must have spent the last five years in the A&A function of public accounting.
- Reviewers should consider whether their day-to-day involvement with A&A work is sufficiently comprehensive to enable them to perform a peer review with professional expertise.
Additional requirements for reviews of certain must-select engagements also apply:
- Reviewers must be currently involved in must-select engagements in their own firms.
- Reviewers must be associated with an AQC firm (currently EBPAQC and GAQC).
Effective with reviews commencing on or after May 1, 2016, the initial and ongoing training requirements for peer reviewers changed, as did training requirements for reviewers of Employee Benefit Plan engagements and engagements performed in accordance with Governmental Auditing Standards. To determine how to meet these training requirements, visit the Peer Reviewer Training 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, October 19, 2018. To register for the next PRB open session meeting, please complete and submit the registration form.
Download the October 2018 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.