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.
Training courses are designed primarily for individuals to meet the qualifications to perform peer reviews. Firms undergoing a peer review may also wish to become familiar with the review process by completing the training courses.
For most of the reviews conducted in the AICPA Peer Review Program and TSCPA 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 to look at high risk engagements. Determining who must take a training course and which course needs to be taken depends on the classification of the reviewer, their responsibilities and the type of review.