NEW: PRPM to remain on Peer Review website, including Team/Review Captain Packages.
To improve audit quality, make the peer review process more efficient and address feedback, the PRPM, including Team/Review Captain Packages, will remain on the peer review website available for download to AICPA members, with some content available to the public (Standards, Interpretations, etc.) The content includes:
- Engagement checklists
- Supplemental checklists,
- Team/Review Captain Package zip files, and
- Practice Management Toolkits
These materials will also be maintained on the AICPA's Online Professional Library (OPL) for subscribers. Those subscribers will have ability to:
- Search the PRPM,
- Add bookmarks and research notes, and
- 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."
Both resources will be kept up to-date. For updates, continue to monitor Reviewer Alerts. Also see Q&A on PRPM in OPL.
In performing peer reviews, review teams must complete all relevant programs and checklists issued by the AICPA Peer Review Board in a professional manner. Failure to do so may cause a presumption that the review has not been performed in conformity with the Standards governing the Program.
If you are a team captain and would like to email the Engagement Profile to the firm, we have provided files containing only the Profiles. In these files, the section number is included in the header on all pages and the title is included in the header on odd-numbered pages. A "P" has been added to the checklist section number to differentiate between these files and the regular checklists.
Download the Engagement Profiles.
The checklists have been developed using the latest version of Adobe Acrobat. Accordingly, please ensure you have downloaded the latest version of Adobe Acrobat Reader by clicking the text next to the Adobe icon to the right.
4,000 System Reviews
Section 5,000 System Reviews of Firms Closely Aligned With Non-CPA Owned Entities
Section 20,000 Peer Review Engagement Checklists - System Reviews