Peer Review Standards

The Standards for Performing & Reporting on Peer Reviews (Standards) provide information on administering, planning, performing, reporting on and the acceptance of peer reviews of CPA firms (and individuals) enrolled in the AICPA Peer Review Program.

Clarified AICPA Standards for Performing and Reporting on Peer Reviews
PR Summary, referred to in a report from the Standards

For assistance with peer review standards and materials, please email

Questions, Comments or Feedback
The Peer Review Board is interested in your opinions and feedback on the Standards.  What is or isn't working?  Suggestions for improvement?  Find a topic that needs additional guidance?  Simply email our technical staff with your questions, comments or feedback.

Statement on Quality Control Standards (SQCS)
SQCS are issued by the Auditing Standards Board.  Firms enrolled in the Peer Review Program are obligated to adhere to quality control standards issued by the AICPA. 

Download SQCS 8, effective January 1, 2012

Download related Practice Aid Establishing and Maintaining a System of Quality Control for a CPA Firm's Accounting and Auditing Practice.