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 create a presumption that the review has not been performed in conformity with the standards governing the program.
If a team captain would like to email the firm the Engagement Profile, we have provided files containing only the Engagement Profiles. In these files, the checklist section number and title are included in the header of the document. A “P” has been added to the checklist section number to differentiate between these files and the regular checklists. In addition, various other forms have been provided, without the instructions, for the reviewer’s convenience.
PRP Section 4000—System Reviews
PRP Section 5000—System Reviews of Firms Closely Aligned With Non-CPA Owned Entities
PRP Section 20,000—Peer Review Engagement Checklists-System Reviews
Download All System Review Team Captain Package Checklists/Documents
Failure to complete all relevant programs and checklists in a professional manner creates the presumption that the review has not been performed in conformity with the Standards for Performing and Reporting on Peer Reviews (Standards). View the archived Standards.