Peer Review Program FAQs

The Peer Review Frequently Asked Questions (FAQs) document answers your questions in regard to enrollment, general information, information for enrolled firms, choosing a peer reviewer, preparing for the review, having the review, the report types, peer review committee consideration and acceptance and other matters.

This version was last updated in January 2021. 

Download the Peer Review FAQs (all sections):

• Peer Review FAQs

Download by section:

• Peer Review Enrollment Requirements
• General Information
• Information for Firms Enrolled in the AICPA Peer Review Program
• Choosing a Peer Reviewer (Review Team)
• Preparing for the Review
• Having the Review
• Types of Reports
• Peer Review Committee Consideration and Acceptance
• Implementation Plans and Corrective Actions
• Cooperation with the AICPA Peer Review Program
• Firms That Audit Broker-Dealers
• Firms That Perform Examinations of Service Organizations
• Interested in Becoming a Peer Reviewer