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Clarified AICPA Standards For Performing and Reporting On Peer Reviews

May 19, 2025 · 1.5 MB Download

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By clicking the link to AICPA Professional Standards (the Standards) you acknowledge and agree that (i) you have read and understand the terms and conditions of this website (see link at bottom of page) and (2) you will use the Standards only for your own professional or governmental purposes for which the Standards are intended.



The Clarified AICPA Standards for Performing & Reporting on Peer Reviews (Standards) provide information on administering, planning, performing, reporting on and the acceptance of peer reviews of CPA firms (and individuals) enrolled in the AICPA Peer Review Program.

Note: This publication was updated through issuance of Peer Review Standards Update (PRSU) No. 2, Reviewing A Firm’s System of Quality Management and Omnibus Technical Enhancements and contains only the omnibus technical enhancements from PRSU No. 2, which are effective for reviews commencing on or after December 1, 2024. Provisions of PRSU No. 2 for reviewing a firm’s system of quality management are effective for peer reviews with years ending on or after December 31, 2025, and will be published in fall of 2025.

Download the Clarified Peer Review Standards (PRSU No. 2 - Omnibus Technical Enhancements only)

File name: Clarified Peer Review Standards (PRSU No. 2 - Omnibus Technical Enhancements only).pdf

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