Peer Review Resources

Whether you are searching for the practitioner's toolkit to help market your new peer review practice; searching for a specific checklist; or looking for answers in the FAQs, our Resources section has it all.  We've assembled documents from the peer review program change form to a letter to prospective clients to the latest developments in Peer Review Transparency. 

The AICPA launched the Future of Practice Monitoring Concept paper on December 15, 2014. The Concept is Phase 2 of the AICPA's Enhancing Audit Quality (EAQ) initiative, launched in May 2014. The Concept is a thought-provoking vision of what practice monitoring could look like in the future.

Click the links to the left to find other resources:

  • Download the current Peer Review Program Manual
  • Download the Team and Review Captain Checklists for instructions, checklists and materials needed to perform a review
  • Learn more about Peer Review Transparency through Facilitated State Board Access (FSBA) and  Administering Entity Oversight Visit reports
  • Download System and Engagement Review Practice Management Toolkits
  • Download Practitioner's Toolkit
  • View Peer Review Frequently Asked Questions (FAQs)
  • Download Peer Review Forms
  • Download SQCS 8 and Enhancing Audit Quality Practice Aids
  • Download the current version of the Standards
  • Download the Clarity Standards – Peer Reviewer Quick Reference Guide
  • Download the Evaluation of a Firm’s Compliance with 2018 Yellow Book Independence Requirements Related to Nonaudit Services, which provides clarification on how noncompliance with 2018 Yellow Book independence requirements related to nonaudit services should be assessed from a peer review perspective
  • Download Questions and Answers: Independence considerations for peer reviews
  • Download Questions and Answers: Comparing issues identified in peer reviews and firm systems of quality management