Peer Review Transparency

We promote Peer Review transparency through multiple channels.

  • Our public file displays the name, address, enrollment status and last peer review date for all CPA firms enrolled in the AICPA Peer Review Program (Program). If a firm is a member of PCPS, GAQC or EBPAQC, or if they opted in to disclose details, the firm’s peer review results are also available.
  • The oversight reports for administering entities (AEs) summarize whether an AE followed peer review acceptance procedures established by the AICPA Peer Review Board (PRB). Generally, a member of the PRB’s Oversight Task Force (OTF) oversights each AE at least once every other year. The most recently accepted documents are posted as each AE oversight is completed and accepted by the OTF.
  • The approved AE Plans of Administration provides a list of AEs approved by the OTF to administer the Program in compliance with AICPA Standards for Performing and Reporting on Peer Reviews (Standards), Interpretations, and other Guidance established by the PRB.
  • The 2023 Annual Report on Oversight provides an overview of the Program’s oversight procedures and concludes whether the objectives of PRB’s oversight processes performed in the prior year complied with  Program requirements.
  • In 2014, the Peer Review Board (PRB) approved the enhanced oversight program. The objective of the enhanced oversight is to increase the probability that peer reviewers are identifying all material issues in must-select engagements, including whether engagements are properly identified as nonconforming. See the Enhanced Oversight FAQs.
  • The Facilitated State Board Access (FSBA) website provides State Boards of Accountancy (BOAs) with peer review results voluntarily disclosed by firms enrolled in the Program.