To initially qualify as a team captain on a System Review or as a review captain on an Engagement Review, you must:
- Complete the online peer reviewer curriculum "Becoming an AICPA Peer Review Team or Review Captain." The online peer reviewer curriculum is a series of modules that are similar to self-study on-demand courses. The modules must be taken sequentially, and each module will contain a final exam that is designed to comply with NASBA CPE Standards and is similar to competency assessments in other on-demand self-study CPE courses.
- Complete the "Becoming an AICPA Peer Review Team or Review Captain: Case Study Applications" in a live seminar format (registration for this course will be available May 2018). This course features realistic case studies that encompass the most important elements of a system review, as well as several case studies pertaining to an engagement review. In addition to the courses offered by state societies, you may also attend the course on Monday, July 30, 2018 in Minneapolis, Minnesota. The course will be held in conjunction with the Annual Peer Review Conference, providing attendees the opportunity to network with experienced peer reviewers and AICPA staff.
The "Becoming an AICPA Peer Review Team or Review Captain: Case Study Applications" must be completed within the 12 months after the completion of the peer reviewer curriculum.