Peer Review

Become a Peer Reviewer

The following are the qualifications required to become a team captain for peer review.

Peer Reviewer Qualifications

A reviewer must:

• Be a member of the AICPA.
• Be licensed to practice as a CPA.
• Possess current knowledge of applicable professional standards.
• Be active in the practice of public accounting at a supervisory level in the accounting or auditing function of a firm that is enrolled in the AICPA Peer Review Program or is a member of the AICPA Division for CPA Firms.
• Be currently active in public practice at the level of either:
  • owner, partner, or shareholder.
  • manager or person with equivalent supervisory responsibilities.
• Have at least five years of recent experience in the practice of public accounting in the accounting or auditing function.
• Must obtain at least 40% of the AICPA required CPE in subjects relating to accounting and auditing, with a minimum of 8 hours in any one year and 48 hours every three years.
• Have completed a peer review training course or courses that meet requirements established by the Peer Review Board, when the function of the reviewer goes beyond reviewing engagements (see Interpretations).

System review team captains must also:

• Be associated with a firm that received an unmodified report on its system of quality control for its accounting and auditing practice for its most recently completed peer review.
• Have completed a training course within the past 3 years that meets requirements established by the AICPA Peer Review Board.
• To initially qualify, an individual must complete a two day training course, "How to Conduct a Review Under the AICPA Practice-Monitoring Program."

Engagement and report reviewers must also:

• Be associated with a firm that received, on its most recently completed peer review, either an unmodified report on its system of quality control or an unmodified report on its engagement review.
• Have completed a training course within the past 3 years that meets requirements established by the AICPA Peer Review Board.

How to Get Started

• AICPA Reviewer Resume - Create a reviewer resume to list your qualifications
• Peer Reviewer Training Courses - Attend an AICPA-approved class on how to perform peer reviews
• Contact Peer Review Staff - Get additional information and answers to your questions about becoming a reviewer