Information for Reviewers

• Peer Reviewers' Alert
• 2011 Team Captain Packages 
• Mentoring Program 

Reviewer Resume

Your reviewer resume should be updated every year and must be updated every two years. Please ensure, when updating your resume, that you can justify experience in any complex or high-risk areas that you indicate. If you are not sure whether you can handle an engagement, do not indicate experience in that area.

To update and/or review your resume, please logon to the AICPA reviewer website.

Requirements

What are the Eligibility Requirements to be a Reviewer?

• Be an AICPA member in good standing.
• Have a current CPA license.
• Be associated as an owner, employee or as a leased or per diem employee who spends at least 25% of their time in performing audits, reviews, compilations, or other attest engagements with an enrolled firm that, if reviewed, has received an unmodified opinion on its system of quality control for its most recent completed peer review or an unmodified report on its engagement or report review.
• Possess current knowledge of applicable professional standards.
• Be currently active in public practice at a supervisory level in the accounting or auditing function of a firm that is enrolled in the AICPA Peer Review Program (PRP) or a member of the Center for Public Company Audit Firms (CPCAF) (formerly the SEC Practice Section) an "enrolled firm".
• Achieved the level of either owner or manager or person (including a leased or per diem employee who spends at least 25% of their time in performing audits, reviews, compilations or other attest engagements) with equivalent supervisory responsibilities.
• Must have at least 5 years of recent experience in the accounting and auditing function of an enrolled firm.
• Must not have his or her ability to practice accounting or auditing limited or restricted in any way by a regulatory, monitoring or enforcement body.
• Must meet the minimum continuing professional education requirements in subjects relating to accounting and auditing, under the Standards.

Additional Requirements for System Review Team Captains:

Must be an owner of an enrolled firm that has received an unmodified opinion on its system of quality control for its accounting and auditing practice for its most recently completed peer review. If the individual is associated with more than one firm, then each of the firms the individual is associated with should have received an unmodified report on its most recently completed peer review of its accounting and auditing practice.

Must have completed an approved reviewer's training course during the three year period prior to the commencement of the review. 

Additional Requirements for Engagement Review Captains:

Must be associated as an owner, employee, or as a leased or per diem employee who spends at least 25% of their time in performing audits, reviews, compilations, or other attest engagements with an enrolled firm that has received, on its most recently completed peer review, either an unmodified opinion on its system of quality control or an unmodified report on its engagement review. If the individual is associated with more than one firm, then each of the firms the individual is associated with should have received an unmodified report on its most recently completed peer review of its accounting practice.

Must have completed an approved reviewer's training course during the three year period prior to the commencement of the review.