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Peer Review

What is the value of Peer Review to my firm?

When your firm participates in the AICPA Peer Review Program, you should derive a number of benefits including:

 - Strengthened quality control

 - Improved processes

 - A better understanding of recent professional pronouncement and an awareness of those under consideration

 - Having demonstrable evidence of your firm’s quality 

 - A reduction in recurring issues

 - The awareness of any deficiencies needing correction

 - The potential of using your clean report as a marketing tool to demonstrate your firm’s commitment to quality

 - Learning best practices from your reviewer’s experience working with other firms

 - Benchmark information to compare your firm against similar firms

What criteria should I use when selecting our firm’s peer reviewer?

When selecting your firm’s peer reviewer, you will want to consider the level of audit experience and expertise of the peer reviewer or review team based on their:

 - Years of auditing

 - Number and type of audit engagements they’ve managed

 - The industries they’ve audited

 - The types of audits they’ve conducted

 - Years as a peer reviewer

 - Number and type of firm’s they’ve peer reviewed

 - The types of engagements and industries served by their peer review clients

 - The types of teaching, speaking or article writing they may do related to auditing or peer review

 - Their ability to supply references

You also want to evaluate your peer reviewer based on their cultural fit with you and your firm.  You want to be able to like and trust your reviewer and believe that you can build a long-term relationship with them.  

It is important to note that most peer reviewers will not score “perfectly” in all of the above-mentioned categories, however, you’ll need to evaluate each peer reviewer based on those criteria that are most important and will supply the best match for your firm

Why should we pay your standard rate for these services?  

Given the depth of expertise required to conduct an efficient, productive and above all – quality enhancing peer review, we are unable to discount our rates for our peer reviewers, who are also our best auditors.  Understanding the market shortage for talented auditors, our firm has made the decision to dedicate resources to deliver peer review services, but our business model dictates that we charge our standard rates to have these, our best people, working with your firm.


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