What is the AICPA’s Peer Review Program?

Approximately 27,000 firms are enrolled in the American Institute of Certified Public Accountants Peer Review Program and are required to have a review of their accounting and auditing practice at least once every three years.

The peer review helps to monitor a CPA firm’s accounting and auditing practice (practice monitoring). The goal of the practice monitoring, and the program itself, is to promote and enhance quality in the accounting and auditing services provided by the CPA firms subject to these standards. This goal serves the public interest and enhances the significance of AICPA membership and accounting and audit quality.

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