Examples of Matters in Peer Reviews

The AICPA uses data collected during peer reviews to learn about where firms are having trouble and develop resources within the AICPA that will allow firms to have a more focused remedy for their findings. Our ultimate goal is to assist firms with the hurdles they’ve faced in the past and provide them with tools to drive up their quality and overall “up the game on quality” in the profession this year. Accordingly, we are doing a deeper dive into specific accounting and auditing areas identified as having particular relevance to the profession.  

Please see the following files for the most recent examples of matters in peer reviews:

• Engagements with year-ends between 3/01/2021 and 6/31/2022
• Engagements with year-ends between 3/01/2022 and 6/31/2023