Reviewer Resource Center

Peer Review for Reviewers

 Peer Review Standards, Interpretations, and Guidance Overview

The above link includes Peer Review Standards, Interpretations, and Guidance effective January 2017.

AICPA Reviewer Alert
The Reviewer Alert is an informational update used to focus your attention on current issues related to peer review Standards and guidance. It is designed to assist you in more effectively performing peer reviews and enhancing the quality of the work performed by reviewed firms.

Update Your Reviewer Resume
Click on the above link to quickly add or update your reviewer resume on line in PRIMA.

2017 Peer Reviewer Courses

Peer Reviewer Training Changes for 2016 and beyond

After May 1, 2016, to initially qualify as a team captain on a System Review or as a review captain on an Engagement Review, you mus complete the following two steps:

1) Complete the online peer reviewer curriculum, Becoming an AICPA Peer Review Team or Review Captain. The online peer reviewer curriculum is a series of modules that are similar to self-study on-demand courses. The modules must be taken sequentially, and each module will contain a final exam that is designed to comply with NASBA CPE Standards and is similar to competency assessments in other on-demand self-study CPE courses. This curriculum will be available at cpa2biz.com.

2) Complete the Becoming an AICPA Peer Review Team or Review Captain: Study Applications in a live seminar format. This course features realistic case studies that encompass the most important elements of a system review, as well as several case studies pertaining to an engagement review.

The Becoming an AICPA Peer Review Team or Review Captain: Case Study Applications must be completed within the 12 months after the completion of the peer reviewer curriculum.

After May 1, 2016, to maintain the qualifications of a team captain or of a review captain, you must participate in one of the following peer review training options within the prior twelve months of reviews commencing after May 1, 2016:

1) Attend the general session of the annual Peer Review Conference.

2) Complete the AICPA Peer Review Update on-demand self-study course. This course is an advanced reviewer training course that will be updated annually and will cover recent changes to peer review guidance, in addition to how recent changes in auditing or accounting standards impact peer review. This course will contain a final exam that is designed to meet the NASBA CPE Standards.

3) Attend an alternative course or conference session that has been approved by the Peer Review Board. For purposes of the ongoing training requirement, these alternative courses and conference sessions will be selected by the AICPA Peer Review Board. The Board will not consider courses submitted by reviewers seeking consideration for an alternative course of their choosing. A listing of approved alternative courses and conference session are on the AICPA website, which you can access here.

Peer Review Documents and Checklists

Peer Reviewers are required to use the updated checklists and forms located in the AICPA Online Professional Library (OPL), although portions of the Peer Review Program Manual and links to the checklists and forms are currently on the AICPA website. We recommend that you check the AICPA OPL or website prior to conducting any review to ensure that you are using the most current checklist and forms. We also require that all peer review documents be prepared electronically, including the SRM and RC Summary. We will no longer accept handwritten forms. All documents will now be uploaded directly to the new PRIMA system. To access PRIMA, you may click on the peer review home page on aicpa.org, then follow the Quick Link to Access PRIMA. For more information on PRIMA, including links to prior training for reviewers and firms, please click here. At a later date, most peer review checklists and forms will be located inside of PRIMA.

Additional Helpful Checklists for Peer Reviewers