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 firms in Pennsylvania, Delaware, New York, and the U.S. Virgin Islands. The PICPA plays an integral part in the peer review process by assisting firms with scheduling reviews, evaluating peer reviewer qualifications, reviewing the working papers prepared by reviewers, and accepting reviews.

Peer review is a statutory requirement in the majority of licensing jurisdictions, including Pennsylvania, and is an AICPA member requirement. Generally, firms are required to undergo a peer review every three years.

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 requirements.

Peer review results are confidential. 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. Firms performing Yellow Book engagements are required to make their peer review results public.

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. To get started in PRIMA or access our PRIMA FAQs, click here.

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.