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Hiring a Qualified Firm

A Firm-On-Firm Review is one in which you hire another qualified CPA firm to conduct the review. This review gives you personal assurance that the reviewer’s qualifications fit your firm’s needs. It also gives you more control over cost.

Who can perform a peer review?
Learn more about Reviewer Qualifications.

How does the AICPA Reviewer Database function?
The AICPA maintains a database of individuals interested in serving as reviewers. All reviewers involved in the AICPA’s Practice-Monitoring Program must be listed in the database. The database lists information the individual provides to the AICPA.

Is there a list of firms interested in performing peer reviews?
Yes, to find a peer reviewer use the Reviewer Search tool on the AICPA website..

Do I have to notify the Administering Entity if I have already arranged or plan to arrange for another firm to perform my peer review?
Yes. The administering entity is responsible for ensuring all reviews it administers are performed in accordance with peer review standards. Therefore, your review must not take place until you have informed the administering entity. Reviewers must confirm that the administering entity has been notified before starting the review. Inform administering entity promptly of any changes.

For questions about the AICPA Peer Review Program, contact the INCPAS Peer Review Department at (317) 726-5000 or email us at