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How Do I Schedule My Peer Review?

If your firm enrolls in peer review and indicates it performs services and issues reports within the scope of the AICPA’s practice-monitoring program, the firm’s peer review contact will be notified of the firm’s due date for its peer review.

This notification will occur approximately seven months prior to your review’s due date.

At that time, each firm will be asked to complete their peer review information and scheduling forms within PRIMA. These forms ask for certain background information of the firm, such as, but not limited to:
  1. Whether the firm has an accounting, auditing or attestation practice as defined in the Standards.

  2. The areas in which the firm practices and any industries in which over 10 percent of the firm's auditing practice hours are concentrated.

  3. Whether the firm performs any audits through a joint venture or partnership arrangement.

  4. The anticipated timing of the review.

  5. The team captain/review captain selected to perform the review, if your firm chooses to select its own review team formed by qualifying firms.

The firm will be asked to provide this information in PRIMA.

During the scheduling process, the team captain will be asked to provide information regarding the rest of the review team, if applicable. This information should be provided as soon as reasonably possible to ensure the chosen reviewers are qualified and approved by the AE so that the scheduling process can be completed. If modifications to the review team are necessary, they should be communicated to the AE as soon as they are known.