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

Current AICPA Peer Review Board Termination Resolution

Termination Resolution (Adopted April 29, 1996 with amendments through January 1, 2009, May 3, 2011, August 8, 2012, January 30, 2014, September 30, 2014, November 30, 2014 and September 27, 2016)

Archived AICPA Peer Review Board Termination Resolutions

Termination Resolution (Adopted April 29, 1996 with amendments through January 1, 2009, May 3, 2011, August 8, 2012, January 30, 2014, September 30, 2014, and November 14, 2014)

Termination Resolution (Adopted April 29, 1996 with amendments through January 1, 2009, May 3, 2011, August 8, 2012, January 30, 2014, and September 30, 2014)

Termination Resolution (Adopted April 29, 1996 with amendments through January 1, 2009, May 3, 2011, and August 8, 2012, and January 30, 2014)

Termination Resolution (Adopted April 29, 1996 with amendments through January 1, 2009, May 3, 2011 and August 8, 2012)

Termination Resolution (Adopted April 29, 1996 with amendments through January 1, 2009 and May 3, 2011)

Termination Resolution (Adopted April 29, 1996 with amendments through January 1, 2009)

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