Peer Review Program Manual (PRPM)
Archived sections available to the public are at the bottom of this page.
UPDATE: Peer Review Guidance and Practice Aid Changes Effective January/February 2018
Changes to the Peer Review Standards, Interpretations, other related guidance and practice aids, including engagement checklists, will be available from late December 2017 to January 2018. Guidance updates will be effective for reviews commencing on or after January 1, 2018, while practice aid updates, including engagement checklists, will be effective for reviews commencing on or after February 1, 2018, with early implementation encouraged.
Please monitor upcoming Reviewer Alerts for additional information.
Background: The Peer Review Program Manual (PRPM) is developed by the PRB and provides you with up-to-date standards, policies, procedures, checklists and programs to use when arranging, administering or carrying out a peer review.
You can access the PRPM, including Team/Review Captain Packages & Toolkits several ways:
On these AICPA peer review webpages, available for download to AICPA members, with some content available to the public (Standards, Interpretations, etc.).
On the AICPA's Online Professional Library (OPL) for subscribers can:
- Search the PRPM
- Add bookmarks and research notes
- Link to references in guidance within their other OPL subscriptions Single user and discounted multi-user subscriptions are available for purchase . Multi-user subscriptions are based on the number of concurrent users, i.e. how many firm employees will need access to OPL during the same time frame. For further information, see here, under "multi-user subscription."
You can download a zip file of all practice aids (Team and Review Captain Checklists, Engagement Profiles and Practice Management Toolkits) and save it to your computer from:
- This peer review webpage - scroll down to “Team and Review Captain Checklists (AICPA Members Only)” for the “Zip File” or access the zip file here.
- OPL (for subscribers) – “Sign in” on aicpa.org, go to My Account, My Purchases, and then the My Downloads tab
Adobe Acrobat: Peer Review practice aids are developed using the latest version of Adobe Acrobat. Get the latest version of Adobe Acrobat Reader to ensure compatibility.
What's New? To keep it current, the PRPM is periodically updated with new or revised checklists and other materials due to changes in technical and professional standards, policies or procedures. Monitor monthly Reviewer Alerts for further information.
Sections Available to the Public
Team and Review Captain Checklists (AICPA Members Only)
Download Checklists, Questionnaires, Profiles and other Related Material to Perform System Reviews.
Download Checklists, Profiles and other Related Material to Perform Engagement Reviews.
Download additional tools to perform reviews from the Practice Management Toolkits.