Whether you are a sole practitioner or employed bya small CPA firm, you'll find all of the resources that you need related to peer review on this page. We've divided the content into two areas - one for CPA firms that are not yet enrolled in the Peer Review Program - the other for CPA firms that are already enrolled.
Choose the area below that is the most applicable to your firm.
Quality in the performance of accounting and auditing engagements by AICPA members is the goal of the AICPA Peer Review Program [program]. The program seeks to achieve its goal through education and remedial, corrective actions. Firms [and individuals] enrolled in the program have the responsibility to cooperate with the peer reviewer, administering entity and the AICPA Peer Review Board [board] in all matters related to the peer review, including taking remedial, corrective actions or implementing Findings for Further Consideration [FFC] plans as needed. If a firm fails to cooperate, the firm may be dropped or terminated from the Program.