National Peer Review Committee (NPRC)
Requirements
Firms are required to have their peer review administered by the NPRC if they are required to be registered with and are subject to permanent inspection by the PCAOB or if they perform engagements under PCAOB standards.
If your firm is not required to have its review administered by the NPRC, but it chooses to do so, please notify your current administering entity. Your firm would be subject to the current NPRC administrative fee structure and at least one firm owner must be a member of the AICPA. If your firm’s peer review is currently administered by the NPRC but is not required to be (see above) and you wish to change to another administering entity, please email us.
Oversight
The results of the NPRC's most recent administrative oversight were communicated in a report dated December 15, 2022. The staff's response is also provided.
Results of the previous administrative oversight from 2021 (results, letter of observations and staff's response) are also available.
In May 2023, the National Peer Review Committee issued its most recent Annual Report on Peer Review Activities. The report is intended to provide statistics and information about the NPRC's 2020-22 oversight years.
More Information
Learn more about NPRC's history.
If you have any questions, please contact us.
NPRC Resources
Whether you are an NPRC peer reviewer or a member of a firm enrolled in NPRC, our NPRC Resources page includes helpful information, including communications. NPRC Resources also contains links to the Standards, Practitioner's Toolkit and Q & As.
QCM Reviews
A Quality Control Materials (QCM) Review is a study and appraisal by an independent evaluator, known as a QCM reviewer, of an organization’s (provider's) system of quality control to develop and maintain the QCM, and the actual materials that result from that system. The system represents the provider’s policies and procedures that the provider has designed, and is expected to follow, when developing the materials.
Provider QCM review reports can be found on the QCM Review Results page.
Members of the NPRC
Mike Wagner, Chair, PricewaterhouseCoopers, LLP
Peter Alfele, CliftonLarsonAllen LLP
Michael Buher, Clearview Group
David Chavez-Canales, BDO USA, LLP
Betina Dufault, UHY LLP
Stephen R. Fetterman, Ernst & Young LLP
Liz Gantnier, FORVIS
James Gero, Hobe & Lucas CPAs Inc.
Dan Goff, Goff Backa Alfera & Company LLC
Shawn Hanrahan, Deloitte & Touche LLP
Steve Hicks, KPMG LLP
Kevin Humphries, PBMares, LLP
Jamie Klenieski, RSM US LLP
Jared Rosen, Ellin & Tucker
James Smolinski, Baker Tilly Virchow Krause, LLP
Dawn Trapani, Grant Thornton LLP
Mark Wiseman, Brown Edwards & Company LLP
