Although the Peer Review Manuals described below, and certain documents therein, are still currently titled “SECPS” (with the CPCAF PRP’s predecessor’s name) they should be used in conjunction with the CPCAF PRP Bridging Document below for performing and reporting on CPCAF PRP peer reviews until implementation of the new Standards (http://www.aicpa.org/download/practmon/2009_stds.pdf), which are effective 1/1/09.

The manuals and Bridging Document have not been reproduced in paper format, but rather are available to firms and reviewers below in electronic format.

SEC Practice Section Reference Manual (Revised)
The Reference Manual contains rules and guidance.

SEC Practice Section Peer Review Program Manual (Revised)
The Program Manual contains peer review program documents and checklists which should be used for performing and reporting on CPCAF PRP peer reviews.

Center for Public Company Audit Firms Peer Review Program (CPCAF PRP) Bridging Document
This document contains the new CPCAF peer review report, letter of comments, background and other descriptive information, identifying some specific materials that have been revised and explaining how to use the existing SECPS Standards, related Guidelines and Manuals that weren't otherwise revised, to perform a CPCAF PRP peer review. All peer reviewers must use this document in conjunction with the revised Manuals when performing CPCAF PRP peer reviews.

If you have any questions concerning these items, please contact CPCAF PRP staff.