Ethics & Professional Issues

Do you have what it takes to become a peer reviewer?

Do you have what it takes to become a peer reviewer?

Now is the perfect time to become a peer reviewer!

With more than 32,000 firms participating in the Peer Review Program, demand for your skills in this important professional program has never been higher. When you become a peer reviewer, you’ll gain valuable knowledge, expertise and exposure and quickly earn the respect of your peers. Ensure the quality of accounting and auditing services and uphold the integrity of our profession — apply now to take on this highly respected role.

Why should I become a peer reviewer?

Being a peer reviewer will open doors to incredible opportunities. Peer review services will enhance your knowledge of professional standards. In addition, your work as a peer reviewer will enable you to provide better service to your own clients by offering you a venue to observe and understand the best techniques of other accounting firms.

When you become a peer reviewer, you:

  • are seen as an expert in your 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 your own firm;
  • gain broader practice knowledge through the peer review process, which will help sharpen your skills and reinforce your strengths;
  • create an opportunity to expand on your current services;
  • often receive referrals for additional consulting services as a result of performing peer reviews; and
  • enhance the efficacy of the profession’s self-regulatory efforts and contribute to the quality of our profession. 

Can I qualify to become a reviewer?

To qualify as a peer reviewer, you 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, and
  • have five years of public accounting experience.

In addition, if you are a partner in your firm, you may qualify to be a team captain. 

For more information, visit this link or e-mail

How do I become a peer reviewer?

Here's what you must do to become a peer reviewer:

  • Meet all the reviewer requirements. A full list of requirements, in pdf format, can be downloaded here.
  • AICPA's "How to Become a Peer Reviewer" page also answers many questions and gives guidance on becoming a reviewer.
  • Complete the AICPA's two-day introductory reviewer training course, “How to Conduct a Review Under the AICPA Practice-Monitoring Program.” This course will be offered by the MACPA on June 4-5, 2013. Get details and register here. For additional information about the course, contact Mary Beth Halpern at Please note that 16 hours of CPE credit can be obtained by taking this course.
  • Peer reviewers must complete a peer review resume form. The form can be completed online at Once you enter your resume, you will automatically be listed in the online searchable database.  Please note: You will need your AICPA login to access the form.
  • Undertake the business development activities suggested in a Peer Review Welcome package sent after you attend the "How To" course.

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