In accordance with the AICPA Standards for Performing and Reporting on Revised Peer Reviews, effective January 1, 2009, the National Peer Review Committee (National PRC) will administer the AICPA Peer Review Program for those peer reviews previously performed under the auspices of the Center for Public Company Audit Firms Peer Review Program (CPCAF PRP). For further discussion of this “merger” of the two peer review programs, see the White Paper-Navigating Through the Revised Standards.

Firms are required to have their peer review administered by the National PRC if they are required to be registered with and inspected by the PCAOB or if they perform audits of non-SEC issuers pursuant to the standards of the PCAOB.  Firms that are not required to have their review administered by the National PRC may choose to do so.  However, such firms are subject to the National PRC’s administrative fee structure and should familiarize themselves with that structure prior to making such a decision.  To elect to have your firm’s peer review administered by the National PRC, please notify your current Administering Entity.

If your firm’s peer review is currently administered by the National PRC but is not required to be (see above) and you wish to change to another administering entity, please click here to notify us.

If your firm has been involved in a merger, acquisition, or other firm structure change, please complete the Peer Review Program Change Form and submit it.

If you have any questions, please contact us at (919) 402-4502, e-mail us, or write us at:

AICPA Peer Review Program
National Peer Review Committee
220 Leigh Farm Road
Durham, NC  27707-8110