Peer Review Program Manual (PRPM)

STANDARDS

Download the Clarified Standards for Performing and  Reporting on Peer Reviews: effective for peer reviews commencing on or after May 1, 2022, as amended (the standards).

• The peer review board may approve amendments to the standards by issuing Peer Review Standards Updates (PRSUs). Users may refer to PRSUs approved by the board for a summary and explanation of recent changes to the standards:
  • Peer Review Standards Update No. 1, Omnibus Enhancements and Technical Corrections, effective for peer reviews commencing on or after June 1, 2023
• Download the Clarified Standards – Peer Reviewer Quick Reference Guide
• Archives (superseded by the standards, as amended):
  • The clarified standards (pre-amendments by PRSU No. 1)
  • Pre-clarity zip files of PRPM sections available to the public
    • October 2021
    • June 2021

PRACTICE AIDS

Download the October 2023 Zip Files of AICPA Peer Review Engagement Checklists and Other Practice Aids Available only to AICPA members: This zip file contains 1) the team and review captain packages members (materials for system and engagement reviews that include peer review engagement checklists); 2) engagement profiles; and 3) system and engagement review practice management toolkits (tools and resources for performing peer 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 1^st of the next month).
• Download What's New in the PRPM for the October 2023 update.

• Archives
  • May 2023
  • October 2022
  • April 2022
  • October 2021
  • June 2021

REMINDERS

• Background: The PRPM is developed by the AICPA Peer Review Board (board) and provides up-to-date standards, checklists and practice aids to use when arranging for, administering or performing a peer review.
  
  When performing peer reviews, review teams are required to complete all relevant checklists and practice aids issued by the board in a professional manner. Failure to do so may a result in a cause a presumption that the review was not performed in conformity with the standards governing the Program.

• Access: You can access the PRPM, including team and review captain packages and practice management toolkits in several ways:
  • On this website, available for download to AICPA members, with some content available to the public (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: Here are some additional resources to support you:
  • Access the new System and Engagement Deficiency Resources that were designed to help you write deficiencies and significant deficiencies by providing examples and other helpful information.
  • 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, 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 Reviewer Alerts for further information.
• Assistance: For assistance with peer review materials, please email prptechnical@aicpa.org.