Peer Review For CPA Firms

The AICPA Bylaws state that if you are an AICPA member active in the practice of public accounting, you must be associated with a firm that participates in an AICPA-approved practice-monitoring program if the firm performs services within the scope of the peer review standards and issues reports in accordance with AICPA professional standards.

Choose a link below to access peer review information tailored to meet your firm's needs.

Access PRIMA

Access PRIMA.  The Peer Review Integrated Management Application (PRIMA) replaced the old system in 2017. If you’re unsure where to begin, check out Getting Started in PRIMA or access more information on PRIMA. 


Enhance the Quality of Your Peer Review

Learn about Peer Review and earn CPE

  • Prepare for your next peer review and earn CPE with the two-hour webinar titled, Are You Ready for Your Peer Review?
  • Register here for May 3, 2019 1-3pm or July 24, 2019 1-3pm.
  • Consider attending a one-day live seminar at a state CPA Society titled, Upcoming Peer Review: Is Your Firm Ready?

Or learn at your own pace by accessing the online self-study eight-hour course titled, A Firm’s System of Quality Control.

Quality Resources for Firms

Read more on How to Choose QCM Materials for Your CPA Firm:

  • Looking for a reporting and disclosure checklist?
  • How about an Audit Program?
  • We know that you are wooed by the companies who publish these materials. But how can you tell what is right for your firm from all the marketing messages you receive?

Other Resources for CPA Firms

Rules of Procedures for Terminations of Firms with AICPA Members

If a firm's Peer Review has commenced, a firm may be terminated for non-cooperation. For more details, please see the rules of procedures below.

AICPA Peer Review Board Rules of Procedures for the Termination of a Firm with AICPA Members

Peer Review Compliance and Completeness:

The AICPA Peer Review Board passed guidance that could impact your firm's enrollment in the peer review program, compliance with regulatory requirements, and result in possible referral to the AICPA Professionals Ethics Division. Read the FAQ for more information.

Does your firm perform audits of broker dealers? For more information, refer to:

Do You Know if You're Subject to SEC Independence Rules?

  • If your firm performs audits or attestation engagements for entities that are subject to regulatory requirements, you may be subject to SEC Independence Rules. 
  • Some examples have been compiled to assist you in identifying if you may be subject to SEC Independence Rules.  For more information, click here.