Peer Review for CPA Firms

The AICPA or CTCPA Bylaws state that if you are an AICPA or CTCPA member active in the practice of public accounting, you must be associated with a firm that participates in an AICPA-approved practice-monitoring program if the firm performs services within the scope of the peer review standards and issues reports in accordance with AICPA professional standards.

Choose a link below to access peer review information tailored to meet your firm's needs.

Sole Practitioners & Small Firms              Medium Firms                Large Firms

Access PRIMA
Access PRIMA.  Read the Firm Update issued on April 4, 2017 to firms with reviews in process or due prior to 2018 or access more information on PRIMA.

Enhance the Quality of Your Peer Review

Reviewed Firm Alert
November 2016

  • Peer Review Guidance Changes Effective January 2017
  • Understanding Professional Responsibility and its Potential Impact on Your Peer Review
  • AICPA Releases Free Resource - Competency Framework Assurance Services

Quality Resources for Firms

Read more on How to Choose QCM Materials for Your CPA Firm:

  • Looking for a reporting and disclosure checklist?
  • How about an Audit Program?
  • We know that you are wooed by companies who publish these materials.  But how can you tell what is right for your firm from all the marketing messages you receive?

Other Resources for CPA Firms

Peer Review Compliance and Completeness:
The AICPA Peer Review Board passed guidance that could impact your firm's enrollment in the peer review program, compliance with regulatory requirements, and result in possible referral to the AICPA Professional Ethics Division.  Read the FAQ for more information.

Does your firm perform audits of broker dealers?  For more information, refer to:

Do You Know if You're Subject to SEC Independence Rules?

If your firm performs audits or attestation engagements for entities that are subject to regulatory requirements, you may be subject to SEC Independence Rules.  Some examples have been compiled to assist you in identifying if you may be subject to SEC Independence Rules.  For more information, click here.