Peer Review

The California Society of CPAs administers the AICPA Peer Review Program for enrolled firms located in California, Arizona and Alaska. The AICPA administers the Peer Review Program for all firms enrolled in the Center for Public Company Audit Firms (Center PRP). A peer review is a periodic outside review of a firm's quality control system to help maintain and improve the quality of a firm’s accounting and auditing services.

New Peer Review and Quality Control Webcast–June 3: http://webcast.educationfoundation.org/p20303779/

Resources

REVIEWER

• Exit Conference
• Address & E-mail Changes
• AICPA Reviewer's Alert
• AICPA Practitioners Tool Kit
• Preissuance Checklists:
   - System Reviews
   - Engagement Reviews
   - Report Reviews
• e-Newsletter Articles
• Risk Assessment Memo
• Risk Assessment Tool
• Audit Checklist

FIRM

• Address & E-mail Changes
• AICPA Member Enrollment Form
• Non-AICPA Member
• Selection of Reviewer Form
• Change of Firm Structure Form
• How to Write a Letter of Response
• Information Required for Scheduling Reviews

NEW! Pay your Peer Review Fees Online (California firms only)

California CPA

Smooth Sailing Through New Audit Standards: California CPA magazine: December 2008 by Marcia J. Hein, CPA Peer review season is in high gear and there are lessons to be learned about implementing the new audit risk standards. Following are some of the hot spots seen in peer reviews so far....
New Peer Review Standards: California CPA magazine: October 2008 The New Standards for Performing and Reporting on Peer Reviews, which will be implemented for peer reviews commencing on or after Jan. 1, 2009 ...
Devil's in the Details: California CPA magazine: September 2008 SQCS No. 7: A Firm's System of Quality Control In Oct. 10, 2007, the AICPA Auditing Standards Board issued Statement on Quality Control Standards (SQCS) No. 7, A Firm’s System of Quality Control , to...

View All »

valuable resources

Committee
Directory of Reviewers [ PDF ]
AICPA Peer Review Program
Become a Peer Reviewer

Peer Review Requirements
Frequently Asked Questions
Contact Us
Links