See common peer review deficiencies from SOC 1® and SOC 2® engagements

To be admitted to or retain their AICPA membership, members in the public accounting practice in the United States or its territories must practice as partners or employees of firms enrolled in an approved practice-monitoring program. If practicing in firms that are not eligible to enroll, members must enroll in an approved practice-monitoring program if the services such a firm or individual perform are within the scope of the AICPA’s practice-monitoring