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Becoming a Peer Reviewer

Benefits of being a peer reviewer

Peer reviewers: 

  • Are seen as an expert in their field and gain increased respect from your colleagues and clients
  • Help firms achieve their A&A practice goals and enhance the quality of their A&A practices
  • Identify best practices of other firms, which can be applied to other peer review clients and to their own firm
  • Gain broader practice knowledge through the peer review process, which will help sharpen skills and reinforce strengths
  • Create an opportunity to expand on current services
  • Often receive referrals for additional consulting services as a result of performing peer reviews
  • Enhance the efficacy of the profession's self-regulatory efforts and contribute to the quality of our profession

Required qualifications

Peer reviewers must: 

  • Be a member of the AICPA in good standing
  • Be active in public practice at a supervisory level in the accounting or auditing function
  • Have worked in public accounting for at least the past five years

In addition, to qualify as a team captain on a system review, a reviewer must be a partner in a CPA firm.

For more information, visit the AICPA website

How to become a peer reviewer

  • Meet all the reviewer requirements.
  • Complete the online peer review curriculum “Becoming an AICPA Peer Review Team or Review Captain” and the live program “Becoming an AICPA Peer Review Team or Review Captain: Case Study Applications”. You can find these courses at
  • Complete a peer review resume in PRIMA. A reviewer can choose to have their reviewer resume appear in a searchable reviewer database on the AICPA website.