Public File Search

This search includes enrolled and unenrolled firms. Peer review documents will show for firms that are in PCPS, EBPAQC, GAQC or firms that have voluntarily made their documents public.

Firm Terminations

Quality in the performance of accounting and auditing engagements by AICPA members is the goal of the AICPA Peer Review Program (program). The program seeks to achieve its goal through education and remedial, corrective actions. Firms (and individuals) enrolled in the program have the responsibility to cooperate with the peer reviewer, administering entity and the AICPA Peer Review Board (board) in all matters related to the peer review, including taking remedial, corrective actions or implementing Findings for Further Consideration (FFC) plans as needed. If a firm fails to cooperate, the firm may be dropped or terminated from the Program.

Peer Review Transparency

The AICPA promotes Peer Review transparency through multiple channels including Facilitated State Board Access. (FSBA) website provides State Boards of Accountancy (BOAs) with peer review results voluntarily disclosed by firms enrolled in the Program.

2020 AICPA Peer Review Board Oversight