Peer Review

Almost every firm that performs accounting or auditing work is required to undergo a peer review, which is a review of selected engagements to determine if they were compliant with professional standards, or, if applicable, an evaluation of the firm’s system of quality control, which includes a review of selected accounting and auditing engagements.

Gain a new perspective on peer review

Peer review is more than just a compliance requirement. It’s a cornerstone of public trust. This video details the process and why peer review matters. Watch now to discover how peer review can elevate your practice.

Gain a new perspective on peer review

Peer review is more than just a compliance requirement. It’s a cornerstone of public trust. This video details the process and why peer review matters. Watch now to discover how peer review can elevate your practice.

Peer review content, including the peer review information management application (PRIMA), can be found on this page and those below. Follow us or create a shortcut to this page for news, guidance, and resources.

Peer review content, including the peer review information management application (PRIMA), can be found on this page and those below. Follow us or create a shortcut to this page for news, guidance, and resources.

construction and real-estate abstract
For Peer Reviewers
Nov 17, 2023
Investor checking performance of financial portfolio online whilst reviewing investment statement
For CPA Firms
Nov 17, 2023
A public Subway corridor near the Forbidden City in Beijing
For The Public
Nov 17, 2023
Picture of line graphs on screen
For Peer Review Administering Entities
Nov 17, 2023
construction and real-estate abstract
For Peer Reviewers
Nov 17, 2023
Investor checking performance of financial portfolio online whilst reviewing investment statement
For CPA Firms
Nov 17, 2023
A public Subway corridor near the Forbidden City in Beijing
For The Public
Nov 17, 2023
Picture of line graphs on screen
For Peer Review Administering Entities
Nov 17, 2023
    Close-Up of communication symbols - @, email and phone symbols
    Reviewer alerts and PR prompts
    Nov 17, 2023
    A public Subway corridor near the Forbidden City in Beijing
    Peer Review Program Manual (PRPM), including Checklists
    Nov 20, 2024
    Two people talking
    PRIMA FAQs for Enrolled Firms & Peer Reviewers
    Nov 02, 2023
    man in suit reviewing a bar chart
    How to become a Peer Reviewer
    Nov 17, 2023
    Close-Up of communication symbols - @, email and phone symbols
    Reviewer alerts and PR prompts
    Nov 17, 2023
    A public Subway corridor near the Forbidden City in Beijing
    Peer Review Program Manual (PRPM), including Checklists
    Nov 20, 2024
    Two people talking
    PRIMA FAQs for Enrolled Firms & Peer Reviewers
    Nov 02, 2023
    man in suit reviewing a bar chart
    How to become a Peer Reviewer
    Nov 17, 2023

      Resources

      man in suit reviewing a bar chart
      Peer Review Summary
      Dec 12, 2023
      Tax Section news, member support and FAQs
      Questions and Answers About The AICPA Peer Review Program
      Nov 20, 2023
      583.7 KB
      Abstract_background_of_multi-colored cubes_954077278
      Peer Review System and Organization Controls (SOC) Specialist
      Nov 17, 2023

      Resources

      man in suit reviewing a bar chart
      Peer Review Summary
      Dec 12, 2023
      Tax Section news, member support and FAQs
      Questions and Answers About The AICPA Peer Review Program
      Nov 20, 2023
      583.7 KB
      Abstract_background_of_multi-colored cubes_954077278
      Peer Review System and Organization Controls (SOC) Specialist
      Nov 17, 2023
        boy with backpack facing building
        Peer Review Board
        Nov 17, 2023
        business people at laptops in conference room meeting
        National Peer Review Committee (NPRC)
        Nov 17, 2023
        Businessman sitting with virtual checkmark in front of him
        Guide to Selecting a Quality Peer Reviewer
        Nov 17, 2023
        Single Audit Tips
        Perform an Efficient Review of an Audit Engagement
        Nov 17, 2023
        boy with backpack facing building
        Peer Review Board
        Nov 17, 2023
        business people at laptops in conference room meeting
        National Peer Review Committee (NPRC)
        Nov 17, 2023
        Businessman sitting with virtual checkmark in front of him
        Guide to Selecting a Quality Peer Reviewer
        Nov 17, 2023
        Single Audit Tips
        Perform an Efficient Review of an Audit Engagement
        Nov 17, 2023
          abstract plexus background
          Examples of Matters in Peer Reviews
          Nov 20, 2023
          166.1 KB
          office building abstract
          PR Oversight and Transparency
          Nov 17, 2023
          Work colleagues reviewing a report together..
          Succession Planning for your Peer Review Practice
          Nov 17, 2023
          Neon cable wired vases on dark purple background
          Peer Review Links
          Nov 17, 2023
          abstract plexus background
          Examples of Matters in Peer Reviews
          Nov 20, 2023
          166.1 KB
          office building abstract
          PR Oversight and Transparency
          Nov 17, 2023
          Work colleagues reviewing a report together..
          Succession Planning for your Peer Review Practice
          Nov 17, 2023
          Neon cable wired vases on dark purple background
          Peer Review Links
          Nov 17, 2023

            CPE and Learning

            Shot of students studying in a coffee shop
            CPE and Events for Peer Reviewers
            Nov 17, 2023
            How are European businesses wrestling with the Great Resignation and solving the productivity puzzle?
            Peer Review Training for Initial Qualification
            Nov 17, 2023
            Student's raised hands in front of chalk board
            Peer Review Training for Ongoing Qualification
            Nov 17, 2023
            view of lighthouse from the clouds
            Training for Reviews of Certain Must-Select Engagements
            Nov 17, 2023

            CPE and Learning

            Shot of students studying in a coffee shop
            CPE and Events for Peer Reviewers
            Nov 17, 2023
            How are European businesses wrestling with the Great Resignation and solving the productivity puzzle?
            Peer Review Training for Initial Qualification
            Nov 17, 2023
            Student's raised hands in front of chalk board
            Peer Review Training for Ongoing Qualification
            Nov 17, 2023
            view of lighthouse from the clouds
            Training for Reviews of Certain Must-Select Engagements
            Nov 17, 2023

              Professional Insights

              PCPS succession planning survey
              Oct 01, 2023
              Businessman sitting with virtual checkmark in front of him
              Notes on AICPA Peer Review & Audit Quality Impact
              Aug 20, 2021
              single sheet of paper falling
              Say “I do” to engagement letters
              Oct 29, 2024
              AICPA & CIMA Insights Blog

              Professional Insights

              PCPS succession planning survey
              Oct 01, 2023
              Businessman sitting with virtual checkmark in front of him
              Notes on AICPA Peer Review & Audit Quality Impact
              Aug 20, 2021
              single sheet of paper falling
              Say “I do” to engagement letters
              Oct 29, 2024
              AICPA & CIMA Insights Blog
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