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.

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
• Peer Review Scheduling Form

California CPA

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...
Inside the CBA: California CPA Magazine: August 2007 CalCPA Member & CBA President David Swartz: Focused on the Public

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valuable resources

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

Peer Review Requirements
Frequently Asked Questions
Contact Us
Links