In This Section

From Scheduling to Preparing

The Peer Review program is administered nationally in cooperation with state CPA societies and other organizations approved by the AICPA and state boards of accountancy. Peer reviews are administered to CPA firms performing audits, reviews or compilations, regardless of whether they are INCPAS or AICPA members.



The Peer Review Integrated Management Application (PRIMA) is the primary tool used by firms, reviewers, and the entities administering peer review to complete the peer review process. PRIMA is accessible to all AICPA and customers whose records are linked to a public accounting firm in our records. Connect now


Scheduling Your Review

OK. I need a Peer Review, how do I schedule it? We have you covered. Follow this step-by-step guide.


Fee Structure

INCPAS covers its cost of administering the Peer Review program by an annual administrative fee. This annual administrative fee covers the scheduling and processing of reviews and committee expenses. All firms enrolled in the Peer Review program are invoiced an annual fee based on this schedule.



Choosing a Peer Reviewer

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.



Preparing for Your Review

Broken down by firm size, this AICPA guide is great place to start when preparing for your review.