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AICPA Members
In order to be admitted or to retain their membership in the American Institute of Certified Public Accountants (AICPA) members who are engaged in the practice of public accounting are required to be practicing as partners or employees of firms enrolled in an AICPA approved practice-monitoring program. A member can meet the requirement if his or her firm is enrolled in the AICPA Peer Review Program (PRP).
For purposes of the AICPA Peer Review Program Standards, an accounting and auditing practice is defined as all of a CPA firm’s engagements performed under the Statements on Auditing Standards (SASs), Statements on Standards for Accounting and Review Services (SSARS), Statements on Standards for Attestation Engagements (SSAEs) and Government Auditing Standards (the Yellow Book), issued by the U.S. General Accounting Office (GAO) and audits of non-SEC issuers performed pursuant to the standards of the PCAOB.
Firms that are required to be registered with and inspected by the Public Company Accounting Oversight Board (PCAOB) and those performing audits of non-SEC issuers pursuant to the standards of the PCAOB are required to have their AICPA PRP peer review administered by the National PRC. 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.
Non-AICPA Members
Peer review is a statutory requirement for Maine, New Hampshire, Rhode Island and Vermont firms. If you are uncertain of your peer review requirements, we suggest that you contact your State Board of Accountancy (BOA) to determine your need to enroll in an approved practice-monitoring program. NEPR is one of several peer review administering entities approved by the State Boards of Accountancy. Firms that do not include AICPA members may have their peer review administered by any administering entity approved by the their BOA. Visit our home page for a website link to each BOA.
Who is New England Peer Review?
New England Peer Review (NEPR) administers the AICPA Peer Review Program for firms whose main office is located in Maine, New Hampshire, Rhode Island or Vermont. Firms that do not have AICPA members enroll in the NEPR Peer Review Program, which is administered parallel to the AICPA Peer Review Program.
Peer reviews administered by NEPR are performed in accordance with the Standards for Performing and Reporting on Peer Reviews adopted by the AICPA Peer Review Board.
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