Annual Practice Questionnaire for Peer Review

Apr 17, 2026 · 1 min read

On June 1, 2026, we will launch a new annual questionnaire for all A&A firms enrolled in Peer Review. The questionnaire will be short and simple, with only five questions, where you can tell us the emerging areas your firm may be performing in or considering, including engagement types and industries. This information will help us enhance quality and deliver resources to support your firm’s performance and growth.

Upon launch, you will receive a notification from the Peer Review Integrated Management Application (PRIMA), where the questionnaire must be completed.

The questionnaire is required. All enrolled A&A firms must complete it within 90 days of receipt. As with other Peer Review requirements, firms that do not complete the questionnaire will be subject to the drop process. We’ll send reminders along the way to help keep you on track.

For more information, please see the frequently asked questions below. For additional questions, feel free to contact us at prsupport@aicpa.org.

Frequently Asked Questions (FAQs)

What is the Annual Practice Questionnaire for Peer Review?

Approved by the Peer Review Board in November 2025, completing the questionnaire is a new requirement for all enrolled A&A firms in the AICPA Peer Review Program (Program). The questionnaire is part of the plan to address emerging areas (EAs) in accounting and auditing, which will help mitigate the impact of risks associated with emerging areas on Peer Review, the profession, and the public.

What is an emerging area (EA)?

An emerging area (EA) is an industry, level of service, audit area, or aspect of a firm’s system of quality management that is anticipated, new, or recently evolved that, if not appropriately addressed, could result in a threat to quality and thus, the profession. The Planning Task Force (PTF) of the Peer Review Board (PRB) will make the final decisions on the EAs.

What is the benefit of the Annual Practice Questionnaire for Peer Review?

The program’s continuing commitment to improving accounting and auditing quality has led to this initiative, which intends to focus firms and Peer Reviewers on EAs to improve quality across the profession.
Responding to the questionnaire will help the firm achieve success in its next peer review, as the firm will subsequently receive a customized email from PRIMA highlighting the available, relevant resources for each EA selected by the firm. The email will serve as a timely and tangible reminder that staff should possess the appropriate skills, knowledge, and experience when performing these new engagements, thus enhancing quality.

What will the questionnaire determine?

The APQ will identify key information (e.g., volume, demographics) related to an EA to:

Develop additional resources tailored to the needs of different firms
Identify firms involved in an EA to suggest steps the firm could take, such as:
- Reviewing the resources available about the emerging area
- Taking various learning courses available or
- Suggesting consultations.

Who will receive the questionnaire?

Managing partners and peer review contacts of all enrolled A&A firms in the Program.

When will the questionnaire be sent?

It will be sent to all managing partners and peer review contacts of all enrolled A&A firms from the Peer Review Information Management Application (PRIMA) on June 1, 2026 and annually thereafter. It will also be sent to newly enrolled firms upon enrollment.

What will the questionnaire include?

It will have five questions about any industry, level of service, audit area, or aspect of a firm’s system of quality management that is anticipated, new or recently evolved that, if not appropriately addressed, could result in a threat to quality and thus, the profession.

What if I forget to complete the questionnaire by the deadline?

As with any other peer review requirement, firms will be subject to the drop process if their reviews haven’t already commenced. Firms will receive multiple reminders prior to being dropped from the Program.

How will the APQ focus firms?

Completing the questionnaire will ultimately assist firms in being prepared to perform and report in accordance with professional standards (and better assess the risk of the engagements they choose to perform). With the complex environment, success of firms’ triennial peer reviews requires continuing focus - it doesn’t just start in the year of the peer review.
By analyzing the volume and demographics of the firms impacted, staff will develop additional resources tailored to the needs of different firms, beyond those available when the firm completes the APQ. This data analysis will allow us to continue to enhance quality by providing the right resources to the right firms at the right time. Through this project, we will continue to enrich our members’ experience and protect the public.