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Download a pdf file of the Peer Review Standards Update No. 2, Reviewing a Firm's System of Quality Management and Omnibus Technical Enhancements (PRSU No. 2). Approved by the AICPA Peer Review Board in November 2024, the Omnibus technical enhancements are effective for peer reviews commencing on or after December 1, 2024 and the Quality management–related revisions to the standards are effective for peer reviews with years ending on or after December 31, 2025.
Note: The revisions in PRSU No. 2 will be applied to the full suite of peer review standards in the May 2025 PRPM Update.