The Clarified Standards for Performing and Reporting on Peer Reviews (Clarified 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, effective for peer reviews commencing on or after May 1, 2022, as amended (the standards).
PR Summary, referred to in a report from the Standards
Clarified Standards – Peer Reviewer Quick Reference