Peer Reviewer Qualifications
To serve as a peer review team member, team captain or review captain, you must meet these qualifications:
- Be an active, non-suspended member of the AICPA and be licensed to practice as a CPA.
- Be currently active in public practice at a supervisory level in the accounting or auditing function of an enrolled firm, as a partner, manager or person with equivalent supervisory responsibilities.
- Currently active means a reviewer should supervise one or more of the firm’s accounting or auditing engagements or carry out a quality control function on the firm’s accounting or auditing engagements.
- If the firm’s most recent peer review was an engagement review, the reviewer is not eligible to serve as a team captain for system reviews.
- Be associated with a firm (or all firms if associated with more than one) that received a pass rating for its most recent peer review.
- If a firm's most recent rating was a pass with deficiencies or fail, the firm's members are not eligible to perform peer reviews.
- Possess current knowledge of professional, peer review and quality control standards applicable to the kind of practice to be reviewed.
- Obtain at least 40% of the AICPA required CPE in subjects relating to accounting, auditing and quality control. Peer reviewers should obtain at least 8 hours in any 1 year and 48 hours every 3 years.
- Have at least five years of recent experience in public practice in the accounting or auditing function.
- Recent means having experience within the last five years in the industries and levels of service for which engagements are reviewed. However, a reviewer should be cautious of high-risk engagements or industries with newly issued standards. For example, if new industry standards or practices have occurred in the most recent year, the reviewer may need current practice experience in that industry to meet the qualification.
- Have provided the administering entity with information that accurately reflects the qualification of the reviewer including recent industry experience, which is updated annually.
National Peer Review Committee (NPRC) Reviewer Qualifications
A reviewer must be associated with a firm whose most recent review was administered by the NPRC. Note: this is not a requirement for a peer reviewer on a review of a firm that chooses (but is not required) to have its peer review administered by the NPRC.
If you are not qualified to be a peer reviewer but are interested aiding the peer review team with the review of Service Organization Control (SOC) engagements as a SOC Specialist, visit our SOC Specialist page to learn more.
Are you ready to get started? Sign up for training if you want to be a team or review captain. Submit your peer reviewer resume in PRIMA if you want to be a team member.
For more information on how to enter your resume, please see the PRIMA Help article Updating and Printing Reviewer Resume.
If you are interested in becoming a peer reviewer or have any questions about peer review, please email BecomeAReviewer@aicpa.org. We look forward to hearing from you!
Team and Review Captain Qualifications
One member of the system review team is designated as the team captain. The individual performing an Engagement review is designated the review captain. The team or review captain is responsible for supervising and conducting the review, communicating the review team’s findings to the reviewed firm and to the administering entity, preparing the review’s report and ensuring that peer review documentation is complete and submitted to the administering entity on a timely basis.
As a team or review captain you’ll gain valuable leadership experience and learn how to effectively plan system and engagement peer reviews. You’ll also further your understanding of a firm’s system of quality control.
To serve as a team captain or a review captain, the reviewer must meet the following qualifications:
- In addition to the peer reviewer qualifications, to be a team captain, a reviewer must be a partner.
- In addition to the peer reviewer qualifications, to be a review captain, it is not necessary for the reviewer to be a partner.
- Have completed peer review training that meets the requirements established by the AICPA Peer Review Board within 12 months of the commencement of the peer review. For more information about those requirements, visit our Peer Review Training page.
Must-Select Engagement Reviewer Qualifications
The AICPA Peer Review Board (PRB) defines must-select engagements as those performed under Government Auditing Standards, including compliance audits under the Single Audit Act; audits of employee benefit plans; audits performed under Federal Deposit Insurance Corporation Improvement Act (FDICIA); and examinations of service organizations (SOC 1 and SOC 2 engagements).
To serve as a reviewer of must-select engagements, you must meet the following qualifications:
- Currently supervise or perform must-select engagements in his or her own firm; or must carry out reviews of engagements in his or her own firm as part of the firm's monitoring or inspection process.
- Currently meet relevant, industry specific educational requirements, as applicable.
- Where AICPA Audit Quality Centers exist (e.g., the Employee Benefit Plan and Governmental Audit Quality Centers), reviewers of must-select engagements must be associated with firms that are members of the respective Audit Quality Center.
- Have completed additional training focused on must-select engagements that meets the PRB requirements.
SOC Specialist
If you are not qualified to be a peer reviewer but are interested aiding the peer review team with the review of Service Organization Control (SOC) engagements as a SOC Specialist, visit our SOC Specialist page to learn more.
