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Peer Review Forms

Jun 12, 2025 · 1 min read

The Peer Review Firm Structure Change Form must be completed for all firms enrolled in the AICPA Peer Review Program who have experienced a firm name change and/or a change in firm structure where partners have joined or left the firm or significant changes have been made to the firm’s accounting and audit practice, such as:

  • Merger

  • Dissolution

  • Purchase

  • Sale

  • Change of employment (including Retirement)

Please refer to the form for more detailed definitions of these scenarios.

The US Public Accounting Firm Creation Form must be completed to create a new US Public Accounting Firm record, even if that firm is not required to be enrolled in the AICPA Peer Review Program.

If the new public accounting firm you are requesting to create is the result of a firm structure change, as defined above and any partner at the new firm was previously a partner at an ENROLLED firm, please also provide a completed Firm Structure Change Form to document that change.

If you were directed to this page to make a change other than those described above, please contact Peer Review Support at prsupport@aicpa.org or 919-402-4502, option 1.

Download the following forms below:

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