Peer Review


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

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.

The PICPA administers the AICPA Peer Review Program for Pennsylvania, Delaware, the U.S. Virgin Islands, and New York (beginning March 15, 2018). 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.

For Reviewers and the Public

Peer Review Administration Moving Into the Future

Allison Henry, CPA, explains the impact of the AICPA Peer Review Board’s efforts to improve the effectiveness and efficiency of peer review administration. Read more.

Practices Associated with Form 5500: Have You Met Your Peer Review Requirements?

If your firm has been associated with filing certain Form 5500s, you need to consider whether your firm is in compliance. Read more.

Contact Peer Review

Please send an email to 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.

For New York Firms: Mandatory Peer Review

Gov. Cuomo signed a new Peer Review Law on Oct. 23, 2017, that affects firms with two or fewer licensees that were not already enrolled in peer review. Learn more from the New York State Education Department.