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 and a letter of observations dated August 30, 2023. The staff's response is also provided.
Results of the previous administrative oversight from 2022 (results and staff's response) are also available.
In May 2024, 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 2021-23 oversight years.
More Information
Learn more about NPRC's history.
If you have any questions, please contact us.
NPRC Resources
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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.
Evaluations of Quality Control Materials (QCM)
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The NPRC was previously responsible for the administration of A Quality Control Materials (QCM) Reviews performed under peer review standards. 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. Guidance for performing and reporting on QCM Reviews was eliminated from peer review standards in 2022. Any documents related to QCM Reviews are no longer current and thus no longer made available.
Peer reviewers may encourage their peer review clients to obtain the results of examinations performed under the SSAEs on QCM (especially on the QCM content and a description of the content), when available, directly from their QCM provider. The results of these examinations are intended to help a user firm address the risks associated with the use of QCM and to monitor a firm’s practice.
For more information on how to evaluate QCM in peer reviews, see the May 2022 Reviewer Alert.
Members of the NPRC
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Liz Gantnier, Chair, FORVIS
Peter Alfele, CliftonLarsonAllen LLP
Michael Buher, Clearview Group
Damon Busse, Baker Tilly US, LLP
David Chavez-Canales, BDO USA, LLP
Betina Dufault, UHY LLP
Stephen R. Fetterman, Ernst & Young LLP
James Gero, Hobe & Lucas CPAs Inc.
Ann Glenz, Eide Bailly LLP
Shawn Hanrahan, Deloitte & Touche LLP
Steve Hicks, KPMG LLP
Jamie Klenieski, RSM US LLP
Aaron Kofira, The Bonadio Group
Joelle Pulver, Moss Adams
Jared Rosen, Ellin & Tucker
Dawn Trapani, Grant Thornton LLP
Mike Wagner, PricewaterhouseCoopers, LLP
Mark Wiseman, Brown Edwards & Company LLP