Standards and Interpretations for Performing and Reporting on Peer Reviews

Standards for Performing and Reporting on Peer Reviews are developed by the AICPA Peer Review Board.

Standards for Performing and Reporting on Peer Reviews (Effective for Peer Review Years Beginning on or After January 1, 1997)

Peer Review Standards Interpretations

Interpretations of the Standards for Performing and Reporting on Peer Reviews are developed in open meetings by the AICPA Peer Review Board for peer reviews of firms enrolled in the AICPA peer review program. Interpretations of the Standards need not be exposed for comment and are not the subject of public hearings. These Interpretations are applicable to firms enrolled in the peer review program, individuals and firms who perform and report on peer reviews, state CPA societies that participate in the administration of the program, associations of CPA firms that assist their members in arranging and carrying out peer reviews, and the AICPA peer review program staff.

Interpretations

1 - On-Site Peer Reviews of Sole Practitioners With Four or Fewer Professionals at a Location Other Than the Practitioner's Office (January 1997)

2 - Engagement Selection in On-Site Peer Reviews (January 1997)

3 - Reviewer Requirements (June 1997)

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