As part of the AICPA's transition to the new Peer Review Integrated Management Application (PRIMA) the current Enrollment Forms have been discontinued as of April 10, 2017.
Firms that wish to enroll in the Peer Review Program will log into PRIMA at prima.aicpa.org on and after May 1, 2017. PRIMA will launch on May 1, 2017.
As part of the enrollment process, a due date is scheduled for your firm's peer review. Generally, a firm's due date for its initial peer review is eighteen months from the date it enrolled in the Program, or should have enrolled, whichever date is earlier. If a firm resigns from the program and subsequently reenrolls, the firm’s due date is the later of the due date originally assigned or 90 days after reenrolling. A firm's subsequent peer review ordinarily has a due date of three years and six months from the year-end of the previous review. Firms should also check with their state board of accountancy for any peer review requirements.
Unless prior notification has been given by your firm of the need to have a review sooner, you will be sent scheduling information in the fall of the year before your review. Should you need to accelerate the date of the review, please notify our office.
Firms have flexibility in choosing a peer review year for their initial review. When choosing a peer review year-end, please keep in mind that a firm is expected to maintain the same year-end on subsequent peer reviews. We suggest that you discuss the appropriate year-end with your reviewer, taking into consideration the nature of your firm's practice and the year-ends and completion dates of the majority of your engagements.
Once the enrollment process has been completed, you will be billed for the annual fee. In the year of your review, when a reviewer has been scheduled, you will be assessed a scheduling & evaluation fee. If your firm does not have owners or partners who are members of the AICPA or a state society, you will be billed for the non-non fee once enrolled. Please refer to our fee information for further details.