The American Institute of Certified Public Accountants (AICPA) requires its member firms to undergo a peer review every three years. A peer review is a periodic external review of a firm’s quality control system in accounting and auditing and is also known as the AICPA’s practice monitoring program. AICPA members engaged in the practice of public accounting are required to practice in a firm that is enrolled in an approved practice-monitoring program such as the Peer Review Program.
The goal of practice monitoring, and the program itself, is to promote and enhance quality in the accounting and auditing services provided by the CPA firms (and individuals) subject to these standards. This goal serves the public interest and enhances the significance of AICPA membership.
The Florida Institute of CPA’s administers the AICPA Peer Review Program for both AICPA members firms and non-AICPA member firms. The program is designed to be educational for firms in public accounting to further enhance the quality in their performance of accounting and auditing work. The program also allows for firms to communicate with their fellow peers on the objectives of the Accounting profession.
- AICPA Peer Reviewer Alerts
The Peer Review Integrated Management Application (PRIMA) is the primary tool used by firms, reviewers, and the entities administering peer review to complete the peer review process. PRIMA is accessible to all AICPA and CPA.com customers whose records are linked to a public accounting firm in our records. Access PRIMA via https://prima.aicpa.org
The Peer Review Program offers a PRIMA Help website that can be accessed from the Help link within PRIMA. PRIMA Help contains numerous articles with screenshots and short training videos that are designed to assist users with navigating PRIMA. The AICPA Peer Review support hotline (919.402.4502, press 2) and email support (PRSupport@aicpa.org) are also available to all firms enrolled in the AICPA Peer Review Program and state society programs to provide support in accessing and using PRIMA.
Unsure where to begin? Check out Getting Started in PRIMA.
Peer Review Regulation
Peer Review Reports
- Public Accounting Firm Creation Form
Information required to create a new public accounting firm. Note: If this new firm is the result of a firm merger, purchase, sale, or dissolution, please complete the Firm Structure Change Form and submit it to your Administering Entity, along with this form. Send the completed form to firstname.lastname@example.org.
- Peer Review Firm Structure Change Form
For firms or partners who need to update their firm information with the AICPA and/or FICPA.
- Access PRIMA
- Offsite System Review Request Form
- Getting Started in PRIMA
Assistance for firms needing to enroll, schedule, or access peer review information within PRIMA
- Reviewer Search
For firms needing to find a qualified peer reviewer.
- AICPA's Peer Review Q's & A's
Information for Reviewers
The current reviewer / team captain packages have been posted on the AICPA website.
Use of the Revised Standards for Performing and Reporting on Peer Reviews is required for reviews commencing on or after January 1, 2009.
If you do not currently have a subscription to the manual, you can order it at cpa2biz.com.
- Peer Review Standards
- Peer Review Program Manual
- Reviewer / Team Captain Packages
- Peer Review CPE and Events
- Peer Reviewer Training
- New and Prospective Peer Reviewers
- Peer Reviewer Training for Initial Qualification
- AICPA Peer Review Practitioner's Toolkit
How to reach us
Our goal is to help the reviewed firm and the reviewers have the smoothest possible progression through the peer review process. If at any time you have questions or concerns please contact one of the staff members listed below. We will do our best to answer your questions in the quickest most informative way possible. You may reach us at (800) 342-3197 or (850) 224-2727.
Director of Technical Services
Peer Review Manager
Peer Review Coordinator