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.
Enhance the Quality of Your Peer Review
Reviewed Firm Alert
- Peer Review Guidance Changes Effective January 2017
- Understanding Professional Responsibility and its Potential Impact on Your Peer Review
- AICPA Releases Free Resource - Competency Framework: Assurance Services
Quality Resources for Firms
- Access the Free Invigorate the Focus on Quality Toolkit
- Free Archive (no CPE) of Are You Ready for Your Peer Review?
- Free Archive (no CPE) of Surviving the Deep Dive – A Closer Look at the Peer Review Focus Areas
- Free Archive (no CPE) of Drive Your Competitive Edge with Audit Quality
- Free Guide to Selecting a Quality Reviewer
- Free Examples of Matters in Peer Reviews webpage
- On-demand course A Firm’s System of Quality Control
- Additional Enhancing Audit Quality Resources
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.
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:
- Information for Firms that Perform Broker-Dealer Audits or Attestation Engagements
- Broker-Dealer Engagements: Peer Review Implications
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.