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Download the Peer Review Standards Update No. 3, Modernizing Peer Review Administration Requirements as approved by the AICPA Peer Review Board on February 11, 2026. The revisions associated with the administration of peer reviews described in this PRSU are effective for system reviews scheduled on or after February 28, 2026. Clerical revisions pertaining to engagement reviews in section 220 and section 320 are effective upon publishing.