Peer Review

Peer review is a periodic outside evaluation of a firm’s accounting and auditing practice that works to ensure public trust.

The PICPA administers the AICPA Peer Review Program for Pennsylvania, Delaware, the U.S. Virgin Islands, and New York. PICPA plays an integral part in the peer review process by scheduling reviews, approving reviewers, reviewing the working papers prepared by reviewers, and accepting reviews.

Peer review is a statutory requirement in 55 licensing jurisdictions, including Pennsylvania, and is an AICPA member requirement. Generally, firms are required to undergo a peer review every three years. Currently, there are 41 administering entities nationally.

Peer reviews administered by the PICPA are performed in accordance with the AICPA Standards for Performing and Reporting on Peer Reviews. The PICPA Peer Review Committee oversees the PICPA’s administration of the AICPA’s Peer Review Program to ensure compliance with all AICPA program requirements, and is heavily involved in accepting reviews, oversight, and other peer review related issues.

Peer review results are confidential, unless the firm performs audits in accordance with Yellow Book standards. The following information is publicly available: firm’s name and address, program enrollment or termination, and the date of acceptance and period covered by the firm’s most recently accepted peer review.

PRIMA

The PICPA administers the peer review program through the AICPA's online platform, PRIMA (the Peer Review Integrated Management Application). Firms needing to enroll in or schedule a peer review should log into PRIMA by visiting prima.aicpa.org.

Contact Us

Please send an email to peerreview@picpa.org indicating the name of the firm, your phone number or email address, and a brief description of the nature of your issue.

You can reach us by phone at (267) 675-6250. We will respond to voicemails within one business day.