|
A peer reviewer must meet the qualifications established by the AICPA Peer Review Board and complete specific training courses to perform peer reviews. Use the following links to find more information on the AICPA requirements and to review the qualifications for the AICPA Peer Review Program. The training courses listed below are designed primarily for individuals who want to meet the qualifications to perform peer reviews. Firms undergoing peer review may also wish to become familiar with training in order to more thoroughly understand the Peer Review Process. For most of the reviews conducted in the AICPA Peer Review Program one reviewer can complete the review, but on occasion in a System Review it may be necessary to add a second or third team member. Determining who must take a training course and which course needs to be taken depends on the classification of the reviewer and the type of review. Below is a summary of the classifications of reviewers and the types of reviews they perform:
An individual who qualifies as a team captain may perform a system, engagement or report review; however, an individual who qualifies as a reviewer can only perform engagement or report reviews. If a reviewer's firm has a report review, the firm's members are not eligible to perform peer reviews. A team member is normally allowed only on a system review and is not required to attend any training courses as long as their partnership is limited to the review of engagements. A team captain or reviewer* must first complete the two-day course “How to Conduct a Review Under the AICPA Practice-Monitoring Program.” Within three years of completing this initial course a second course must be completed to continue performing reviews. For this second course a team captain or reviewer* can choose among the courses/conference below.
**Applicable to revised Standards effective Jan 1, 2009. *- Peer reviewers who only plan to perform engagement or report peer reviews should take the first day of the two-day course “How to Conduct a Review under the AICPA Practice-Monitoring Program.” Taking only the second day of this course does not meet the AICPA guidelines. |
 |
 |
 |
 |
 |
 |
 |
 |
Peer Review News