Welcome to Peer Review! We are dedicated to enhancing the quality of accounting, auditing and attestation services performed by AICPA members in public practice.

Update your resume, download checklists, find reviewer training courses and more!

Enroll in Peer Review, find tips on selecting a reviewer and get answers to your questions.

Find terminated firms, read a peer review summary or find information on enrolled firms.

Search Within the Peer Review Interest Area

New Reviewer Training & Qualification Requirements 

Effective with reviews commencing on or after December 31, 2015, the following reviewer qualification requirements will 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 will 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 will change, as will the training requirements for reviewers of Employee Benefit Plan engagements and engagements performed in accordance with Governmental Auditing Standards will change. To determine how to meet the new training requirements, visit the Peer Reviewer Training page.

In the Spotlight

Register to attend the August 2016 initial Team Captain training course.
Register to attend the "Becoming an AICPA Peer Review Team or Review Captain: Case Study Applications" course that will be held in conjunction with the Peer Review Conference in San Diego, California . Potential reviewers can network and meet with experienced peer reviewers.
June 2016 Reviewer Alert
Download the June Reviewer Alert for news from the AICPA Peer Review team on current issues to assist with performing effective peer reviews.
Interested in Becoming a Peer Reviewer?
Learn more about the requirements for becoming a Peer Reviewer.

Know a SOC specialist who could serve on a peer review? Send them to our SOC page.

Here you can either enter or update your resume.

Visit the Online MFC Form webpage to access detailed step-by-step instructions, frequently asked questions or troubleshooting tips.

Contact Us 

Contact the Peer Review Team.

Enhancing Audit Quality 

Susan S. Coffey, CPA, CGMA, AICPA Senior VP - Public Practice and Global Alliances, reviews the many tools available to assist firms with enhancing audit quality (EAQ).

See EAQ resources and tools

See Practice Monitoring of the Future resources.

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 in San Diego, CA on August 11, 2016. 

Register for the next Peer Review Board open session meeting.

Download the May 3, 2016 PRB open session meeting highlights.

Download the Peer Review Board approved changes to the May 3, 2016 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.
Copyright © 2006-2016 American Institute of CPAs.