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Peer Review

Become a Reviewer

I. How to become a Peer Reviewer

Performing peer reviews provides CPAs with a way to give back to the accounting profession. Peer Reviewers must meet the following criteria:

  • Be a member of the AICPA in good standing
  • Be currently active at an enrolled peer reviewed public practice firm in a supervisory level
  • Be associated with a firm that has received a passing peer review report for their latest review
  • Posess the knowledge of the professional standards in the area being reviews
  • Have at least five years of work experience in public accounting in a accounting or auditing function
  • Provide updated information to the NYSSCPA

For the full list of qualifications, visit the AICPA How to Become a Peer Reviewer site

II. How to become a Peer Reviewer Team or Review Captain

  • To be a System Review team captain, a reviewer must be a partner in his or her firm. This is not a requirement to be a Review Captain or an Engagement Review Captain.
  • Complete peer review training that meets the requirements established by the AICPA Peer Review Board within 3 years of the commencement of the peer review. For more information about those requirements, visit the AICPA’s section on Peer Review Training.

For the full list of qualifications, visit the AICPA How to Become a Peer Reviewer site

III. AICPA Toolkits for Peer Reviewers

The AICPA provides valuable information for peer reviewers.

  • The Peer Review Practitioner's Toolkit provides samples and guidelines for you, as a new or experienced peer reviewer, to use to promote your peer review services and develop your practice.  Access this toolkit here
  • The Practice Management Toolkits provide easy access to all of the documents you need to start a review.  Access these toolkits here

IV. Finding a Firm Enrolled in Peer Review

To search for a firm enrolled in the AICPA Practice Monitoring Program, click here

V. 2019 AICPA Peer Review Conference

The 2019 Peer Review Conference will be taking place on August 5-7 at the Marriott Washington Wardman Park in Washington, DC. Click here for additional information and to register.

VI. Peer Review Alerts 

Access to Peer Review Alerts, which feature top news items on current issues, can be found by visiting:

VII. Peer Review Staff

Beginning March 16, 2018, questions regarding administration of your peer review should be directed to the PICPA: (267) 675-6250 or