Peer Review Process

To Enroll in Peer Review

We are pleased to announce the launch of thePeer Review Integrated Management Application (PRIMA), an online, interactive system that replaces PRISM. All peer review information and documents will be managed within PRIMA.

Please add prima@aicpa.org to your safe senders. All PRIMA emails, including status and reminder emails, are sent directly from PRIMA from this address.

If you have a new firm, please complete a Public Accounting Firm Creation Form and submit it to our team at peer.review@ascpa.org for processing and contact our Peer Review staff at 334-834-7650.

An AICPA login is required. If you do not have an AICPA.org/CPA.com account, the Getting Started in PRIMA guide will walk you through the process of:

  • creating an account
  • password recovery
  • updating contact information

If you have a login, you may access PRIMA to enroll your firm. Click on "For Firms" located on the top-right of the screen and then the orange button "Enroll/Update PRI."

We encourage you to use PRIMAs Knowledge Base help feature to become familiar with the system. Sign in to PRIMA and click Help in the upper right-hand corner.

The firm's initial Peer Review due date is 18 months from the date the enrollment or from when the firm should have enrolled. Please contact our peer review team at 334-834-7650 or email peer.review@ascpa.org for additional questions regarding enrollment.

For training and more information on PRIMA, click here.


For Firms Already Enrolled

For firms already enrolled in AICPA's peer review program, PRIMA (AICPA's peer review website) will notify the managing partner and peer review contact by email from  prima@aicpa.org approximately seven months before the firm's due date that it is time to start the peer review process. If you do not receive this email, please check your junk folder. 

Completion of Peer Review Information (PRI) & Scheduling (SCH) Case
When each peer review begins, the firm will have a case number assigned and noted as PRI-xxxxxx.  By clicking on this case, the firm can provide its's firm information in PRIMA about its practice and either submit and continue to the scheduling form, where information about the team/review captain is provided, or submit and complete the scheduling form later. The peer review information must be provided within 90-days of the original request.

If the firm chooses to complete the scheduling form later, a scheduling case (SCH-xxxxxx) is generated and sent to the peer review contact. At this point, the peer review contact may provide information about the team/review captain chosen to perform the peer review. After the firm submits the scheduling case, it is sent to the review/team captain.  If any team members need to be added to perform the peer review, the review/team captain will add these individuals and the firm will be notified and can acknowledge those additions. To access instructions on completing the PRI or SCH cases, please click below:

Instructions on Completing PRI Case in PRIMA

Instructions on Completing SCH Case in PRIMA

When planning and scheduling a peer review, firms are advised against scheduling the commencement and exit conference dates in the month the peer review is due. The due date is the date all working papers related to the peer review are to be submitted to the ASCPA administrator. Allowing sufficient time to complete the peer review well in advance of the due date will help ensure the review is completed in a timely manner. If a firm has circumstances that could effect the timely completion of the peer review, an extension may be requested. For more information on extensions, please click below:

See Peer Review Extensions

Completion the Engagement Summary Form
This step will only generate for firms having an engagement review.  Firms having a system review will submit an engagement listing in advance of the commencement date. This section allows the firm to list out each engagement level, industry code, and number of each engagement type performed.  Once submitted, the reviewer will pick a sample for the peer review. For instructions on completing the Engagement Summary Form, please click below:

Instructions on Completing the Engagement Summary Form

Completion of Peer Review Work Papers
During this step, the reviewer will perform his peer review for your firm.  Firms will have been previously notified of the reviewer's commencement date, closing date, and exit conference date of the peer review. Firms should stay in contact with the reviewer during this period and are ultimately responsible for the timely completion of the peer review.  Once the review has been completed, the reviewer will issue a report to the firm. Please remember that the report will not be final and cannot be used until you are formally notified of acceptance by the ASCPA Peer Review Committee. If issues were noted during the review, the reviewer may issue an MFC (Matter for Consideration) or an FFC (Finding for Consideration).  Your reviewer will communicate these to you and you will also be notified by email from prima@aicpa.org to respond to these in PRIMA. For instructions on how to respond to MFCs and/or FFCs, please click below:

Instructions on Responding to MFCs in PRIMA

Instructions on Responding to FFCs in PRIMA

Technical Review and Report Acceptance Body (RAB)
Once the reviewer completes the peer review, it is submitted to the ASCPA administrator for assignment to a technical reviewer who determines whether the review has been conducted in accordance with governing standards and whether the firm has responded to any matters or deficiencies in an appropriate manner.  After technical review, the peer review is then assigned to a Report Acceptance Body (RAB) for consideration of acceptance.  After the RAB meets and accepts a review, firms should receive the review acceptance letter from the administrator within 14 days. However, some firms may be required to perform certain follow-up actions before the review can be closed. 


Back to Peer Review Homepage

Looking for instructions & how-to info?

Visit our Peer Review Quick Links & Resources page for every step in the process. You can also contact our Peer Review Team at 334-834-7650.