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Do I Need a Peer Review?

In order to be admitted to or retain their membership in the AICPA, members of the AICPA who are engaged in the practice of public accounting in the United States or its territories are required to be practicing as partners or employees of firms enrolled in an approved practice-monitoring program or, if practicing in firms not eligible to enroll, are themselves enrolled in such a program:

  • if the services performed by such a firm or individual are within the scope of the AICPA’s practice-monitoring standards and
  • the firm or individual issues reports purporting to be in accordance with AICPA professional standards.

 There are two types of reviews: system and engagement.System Review - Click to view a full list of engagements requiring either a system or engagement peer review on the AICPA website.