National Peer Review Committee (NPRC)

Requirements
Firms are required to have their peer review administered by the NPRC if they are required to be registered with and are subject to permanent inspection by the PCAOB or if they perform engagements under PCAOB standards.

If your firm is not required to have its review administered by the NPRC, but it chooses to do so, please notify your current administering entity.  Your firm would be subject to the current NPRC administrative fee structure and at least one firm owner must be a member of the AICPA. If your firm’s peer review is currently administered by the NPRC but is not required to be (see above) and you wish to change to another administering entity, please email us.

If your firm has been involved in a merger, acquisition, or other firm structure change, please complete the
Peer Review Program Change Form and submit it.

Oversight
The results of the NPRC's most recent administrative oversight were communicated in a report dated November 15, 2017. The staff's response is also provided. 

Results of the previous administrative oversight from 2016 (results and staff response) are also available.

In October 2016, the National Peer Review Committee issued its most recent Annual Report on Oversight. The report is intended to provide statistics and information about the NPRC's 2013-2015 oversight years.

More Information
Learn more about NPRC's history

If you have any questions, please
contact us.