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.

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 gain a new perspective and discover how peer review can elevate your practice.

Peer review content, including the peer review information management application (PRIMA) and PRIMA FAQs for Enrolled Firms & Peer Reviewers, 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 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 gain a new perspective and discover how peer review can elevate your practice.

Peer review content, including the peer review information management application (PRIMA) and PRIMA FAQs for Enrolled Firms & Peer Reviewers, 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

Investor checking performance of financial portfolio online whilst reviewing investment statement

A public Subway corridor near the Forbidden City in Beijing

Picture of line graphs on screen

For Peer Review Administering Entities

construction and real-estate abstract

For Peer Reviewers

Investor checking performance of financial portfolio online whilst reviewing investment statement

A public Subway corridor near the Forbidden City in Beijing

Picture of line graphs on screen

For Peer Review Administering Entities

Close-Up of communication symbols - @, email and phone symbols

Peer Review newsletters

A public Subway corridor near the Forbidden City in Beijing

Peer Review Program Manual (PRPM), including Checklists

Person checking over paper charts while working on laptop

Annual Practice Questionnaire for Peer Review FAQs

man in suit reviewing a bar chart

How to become a Peer Reviewer

Close-Up of communication symbols - @, email and phone symbols

Peer Review newsletters

A public Subway corridor near the Forbidden City in Beijing

Peer Review Program Manual (PRPM), including Checklists

Person checking over paper charts while working on laptop

Annual Practice Questionnaire for Peer Review FAQs

man in suit reviewing a bar chart

How to become a Peer Reviewer

Resources

Find a Reviewer/Enrolled Firm

man in suit reviewing a bar chart

Peer Review Summary

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Peer Review System and Organization Controls (SOC) Specialist

Resources

Find a Reviewer/Enrolled Firm

man in suit reviewing a bar chart

Peer Review Summary

Abstract_background_of_multi-colored cubes_954077278

Peer Review System and Organization Controls (SOC) Specialist

boy with backpack facing building

Peer Review Board

business people at laptops in conference room meeting

National Peer Review Committee (NPRC)

Businessman sitting with virtual checkmark in front of him

Guide to Selecting a Quality Peer Reviewer

Single Audit Tips

Perform an Efficient Review of an Audit Engagement

boy with backpack facing building

Peer Review Board

business people at laptops in conference room meeting

National Peer Review Committee (NPRC)

Businessman sitting with virtual checkmark in front of him

Guide to Selecting a Quality Peer Reviewer

Single Audit Tips

Perform an Efficient Review of an Audit Engagement

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Examples of Matters in Peer Reviews

office building abstract

PR Oversight and Transparency

Work colleagues reviewing a report together..

Succession Planning for your Peer Review Practice

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Links to Peer Review Administering Entities and other organizations

abstract plexus background

Examples of Matters in Peer Reviews

office building abstract

PR Oversight and Transparency

Work colleagues reviewing a report together..

Succession Planning for your Peer Review Practice

Neon cable wired vases on dark purple background

Links to Peer Review Administering Entities and other organizations

CPE and Learning

Shot of students studying in a coffee shop

CPE and Events for Peer Reviewers

How are European businesses wrestling with the Great Resignation and solving the productivity puzzle?

Peer Review Training for Initial Qualification

Student's raised hands in front of chalk board

Peer Review Training for Ongoing Qualification

view of lighthouse from the clouds

Training for Reviews of Certain Must-Select Engagements

CPE and Learning

Shot of students studying in a coffee shop

CPE and Events for Peer Reviewers

How are European businesses wrestling with the Great Resignation and solving the productivity puzzle?

Peer Review Training for Initial Qualification

Student's raised hands in front of chalk board

Peer Review Training for Ongoing Qualification

view of lighthouse from the clouds

Training for Reviews of Certain Must-Select Engagements

Professional Insights

PCPS succession planning survey

Businessman sitting with virtual checkmark in front of him

Notes on AICPA Peer Review & Audit Quality Impact

single sheet of paper falling

Say “I do” to engagement letters

AICPA & CIMA Insights Blog

Professional Insights

PCPS succession planning survey

Businessman sitting with virtual checkmark in front of him

Notes on AICPA Peer Review & Audit Quality Impact

single sheet of paper falling

Say “I do” to engagement letters

AICPA & CIMA Insights Blog

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