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Peer Review

The Connecticut Society of Certified Public Accountants administers the AICPA Peer Review Program in order to enhance the quality of accounting, auditing, and attestation services performed by Connecticut accounting firms.

Changes to the Peer Review Program: Requirement for Completion of an Annual Emerging Areas Questionnaire

On November 11, 2025, the AICPA’s Peer Review Board voted to institute a required annual questionnaire for all firms enrolled in the peer review program. The questionnaire and follow-up questions and activities will be programmed through PRIMA, the AICPA peer review program’s website.

The board believes that a peer review every three years is not sufficient to ensure that firms are up-to-date with emerging practice issues. The questionnaire is intended to identify changes in standards, emerging technology, and firm’s practices so they may be addressed prior to the next peer review.

The first required questionnaire will be distributed in June 2026 through PRIMA, and annually thereafter; if a firm fails to respond, the formal drop process will commence through PRIMA.

Read more about the process

Peer Review Integrated Management Application (PRIMA) is the AICPA's online, interactive management system.

Peer Review Documents

For CPA Firms

Questions about peer review?

Contact Lynette Lindner at 860-259-1062 or lynettel@ctcpas.org.

Lynette Lindner
Peer Review Administrator

Julie McNeal
CPA on Staff