AICPA Peer Review Program Document Retention Policy

To safeguard client confidentiality, the AICPA Standards for Performing and Reporting on Peer Reviews provide that all working papers, reports and letters prepared during a peer review (electronic or hard copy), with the exception of those described below, should be retained by the administering entity or the firm that formed the review team only until 120 days after the AICPA or the state peer review committee has issued a letter accepting the peer review report, unless you are otherwise notified.