This memorandum provides a summary of proposed Peer Review Standards Update (PRSU) No. 4, Considering Certain Alleged Code of Conduct Violations and System Review Document Retention, to be applied to the AICPA Standards for Performing and Reporting on Peer Reviews (standards) issued by the AICPA Peer Review Board (board) and solicits input from all interested parties regarding this exposure draft and proposed revisions to the standards.
Requests for comment
Comments are most helpful when they refer to specific paragraphs, include the reasons for the comments, and, when appropriate, make specific suggestions for any proposed changes to wording. Responses must be:
Submitted by December 15, 2026, using the AICPA Respondent Comment Letter Guide template (below).
Directed to Brad Coffey at PR_expdraft@aicpa.org.