Peer Review Program Manual (PRPM)

Peer Review Program Manual (PRPM) including Team & Review Captain Checklists

Download Zip Files of PRPM Sections Available to the Public

Download Zip Files of Team and Review Captain Packages Available to AICPA members (Materials for System and Engagement Reviews). This includes Engagement Profiles, and System and Engagement Review Practice Management Toolkits (additional tools to perform reviews).

Download the Table of PRPM Sections (including checklist numbers), section titles, and the dates the section was last modified (updates are effective for reviews commencing on or after the 1st of the next month).

Reminders

  • Background: The Peer Review Program Manual (PRPM) is developed by the PRB and provides you with up-to-date standards, policies, procedures, checklists and programs to use when arranging, administering or carrying out a peer review.

    In performing peer reviews, review teams must complete all relevant checklists and checklists issued by the AICPA Peer Review Board in a professional manner. Failure to do so may cause a presumption that the review has not been performed in conformity with the Standards governing the Program.
  • Access: You can access the PRPM, including Team/Review Captain Packages & Toolkits several ways:
    • On these AICPA peer review webpages, available for download to AICPA members, with some content available to the public (Standards, Interpretations, etc.). We recommend using Chrome or Firefox as your browser for the best user experience.
    • On the AICPA's Online Professional Library (OPL) for subscribers. 
  • Adobe Acrobat: Peer Review practice aids are developed using the latest version of Adobe Acrobat. Get the latest version of Adobe Acrobat Reader to ensure compatibility.
  • Additional Resources: Peer reviewers may consult the Q&A: Quality Control Considerations for System Reviews tool to assist with their understanding of the Statement on Quality Control Standards (SQCS) No. 8 and how those quality control (QC) standards should be considered during a system peer review in which the new Guidelines for Review and Testing of Quality Control Policies and Procedures checklists (PRP Sections 4400, 4400A, 4500, 4550, 4600 and 4650) are used.
  • What's New? To keep it current, the PRPM is periodically updated with new or revised checklists and other materials due to changes in technical and professional standards, policies or procedures. Monitor quarterly Reviewer Alerts for further information.
  • Assistance: For assistance with peer review materials, please email prsupport@aicpa.org