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PROFESSION
CHAPTER 2
Peer Review
Public accounting firms must enroll in an AICPA-approved practice-
monitoring program, also known as peer review, which is administered
by the state CPA societies.
Firms required to be registered with the PCAOB must be reviewed by
the AICPA National Peer Review Committee to review the non-SEC
portion of the firms practice that is not inspected by the PCAOB.