Peer review

TOPICS / AUDIT & ASSURANCE

November 1, 2025

QM is here: Advice from early adopters

Firms will need to learn from mistakes, fine-tune systems, and adapt to new ways of thinking about quality.

August 18, 2025

A&A Focus recap: M&A trends, non-GAAP frameworks, and how quality management and peer review intersect

The August webcast explored accelerating mergers and acquisitions (M&A) in the profession, practical insights on special purpose (non-GAAP) frameworks, and how peer review will address implementation of the new quality management standards.

December 10, 2024

How the new QM standards may affect peer review

Follow these tips to ensure a smooth peer review process once the new standards take effect.

August 16, 2024

A&A Focus recap: A deep dive into SAS 145

The August webcast also covered peer review updates, more on using technology in audits, and the AICPA Financial Reporting Framework for Small- and Medium-Sized Entities.

August 1, 2024

6 ways to improve the peer review experience

A survey of seasoned peer reviewers identifies ways reviewers and the firms being reviewed can change for the better.

August 1, 2023

Peer review findings in audits of not-for-profits: What auditors need to know

Experts suggest ways to prevent common problems such as inadequate planning and risk assessment and insufficient documentation.

February 4, 2022

Clarified peer review standards approved by Peer Review Board

The AICPA Peer Review Board approved guidance that is designed to make peer review guidance for CPA firms and peer reviewers easier to read, understand and apply.

November 1, 2021

Revenue recognition: 4 top concerns noted by peer reviewers

Practitioners can successfully navigate the new standard with special attention to these topics.

October 7, 2021

Peer review: Advancing clarity and remote procedures

An AICPA manager explains the details of a recently issued exposure draft by the AICPA Peer Review Board and how someone can become a peer reviewer.

August 20, 2020

AICPA urges firms to schedule peer reviews as off-site deadline is extended

The AICPA Peer Review Board voted to continue permitting remote system reviews for CPA firms without prior approval of the administering entity for system reviews commencing before June 30, 2021.

June 22, 2020

Your peer review has been extended — now what?

CPA firms with certain peer review deadlines were granted an extension amid the havoc caused by the coronavirus pandemic. Some firms are nonetheless staying on schedule, and others are urged to at least schedule their delayed reviews so they don’t fall too far behind.

May 7, 2020