Peer Review Program Manual (PRPM)

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

Download the new Clarified Peer Review Standards: As highlighted in the Special Reviewer Alert – February 2022, the clarified  AICPA Standards for Performing and Reporting on Peer Reviews are effective for peer reviews commencing on or after May 1, 2022 (the standards).

Download the Clarity Standards – Peer Reviewer Quick Reference Guide

  • Archived Zip Files of PRPM Sections Available to the Public (superseded by the new clarified peer review standards)

Download Zip Files of AICPA Peer Review Engagement Checklists and Other Practice Aids Available only to AICPA members: This zip file contains the team and review captain packages members (materials for system and engagement reviews that include peer review engagement checklists; engagement profiles, and 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 1st of the next month).

Download What’s New in the PRPM for the April 2022 update.

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: 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 Reviewer Alerts for further information.
  • Assistance: For assistance with peer review materials, please email prptechnical@aicpa.org.