Peer Review Firm Drops and Firm Terminations
Quality in the performance of accounting and auditing engagements by AICPA members is the goal of the AICPA Peer Review Program (program). The program seeks to achieve its goal through education and remedial, corrective actions. Firms (and individuals) enrolled in the program have the responsibility to cooperate with the peer reviewer, administering entity and the AICPA Peer Review Board (board) in all matters related to the peer review, including taking remedial, corrective actions or implementing Findings for Further Consideration (FFC) plans as needed. If a firm fails to cooperate, the firm may be dropped or terminated from the Program.
AICPA Peer Review Board Firm Drops
If a firm's peer review has not commenced, a firm’s enrollment in the program may be dropped for non-cooperation.
For more details, please see the Peer Review Board Drop Resolution.
AICPA Peer Review Board Firm Terminations
If a firm's peer review has commenced, a firm’s enrollment in the program may be terminated for non-cooperation. For more details, please see the Peer Review Board Resolutions and terminations below.
AICPA Peer Review Board Rules of Procedures for the Termination of a Firm with AICPA members
AICPA Peer Review Board Rules of Procedures for the Termination of a Firm without AICPA Members
AICPA Peer Review Board Firm Terminations
- 2024 Firm Terminations
- 2023 Firm Terminations
- 2022 Firm Terminations
- 2021 Firm Terminations
- 2020 Firm Terminations
- 2019 Firm Terminations
- 2018 Firm Terminations
- 2017 Firm Terminations
- 2016 Firm Terminations
- 2015 Firm Terminations
Current AICPA Peer Review Board Termination Resolution
Archived AICPA Peer Review Board Termination Resolutions
Termination Resolution (Adopted April 29, 1996 with amendments through January 1, 2009)