Give back to the profession: Become a Peer Reviewer

You must meet the following qualifications:

A. General Requirements

1. A review team is comprised of one or more individuals, depending upon the size and nature of the firm to be reviewed.
   
   
2. One member of the review team is designated as the team captain.
   
   
3. A reviewer must--
   
   
   
   • Be a member of the AICPA
   • Be licensed to practice as a certified public accountant.
   • 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 enrolled in an approved practice-monitoring program.
     
     
4. Individuals who are not CPAs but who have expertise in specialized areas may assist the review team in a consulting capacity.

B. Additional Qualifications for System Reviewers

1. All team members and team captains must have at least five years of recent experience in the accounting and auditing function.
   
   
2. Every team captain--
   
   
   
   • Must be an owner of a firm.
   • Must be associated with a firm that has had an System peer review within the previous three years and received an unqualified opinion on its system of quality control.
   • Must have attended training course(s) that meet requirements established by the AICPA Peer Review Board during the five-year period prior to the date of the performance of a review.

C. Additional Qualifications for Report and Engagement Reviewers

1. All Report and Engagement reviewers must have at least five years of recent experience in the accounting or auditing function of a firm enrolled in an AICPA approved practice-monitoring program, and must be associated with a firm that has received, within the three previous years, either of the following:
   
   
   
   • An unqualified report on its system of quality control
   • A report on a Report or Engagement review that is not adverse or qualified for significant departures from professional standards
     
     
2. All Report and Engagement reviewers must have attended training course(s) during the five-year period prior to the date of the performances of the review

D. The AICPA Peer Review Board requires reviewers to meet the following initial training and continuing education requirement:

1. A team captain must initially attend an AICPA reviewers’ course--How to Conduct a Review Under the AICPA Practice-Monitoring Programs or a state CPA society course on how to conduct a review that has been approved by the AICPA Peer Review Board.
   
   
2. Thereafter, a team captain must have completed, during the five-year period prior to the commencement of a review, an AICPA or other approved introductory course on how to conduct a review or an advanced reviewers’ training course for experienced team captains such as the AICPA’s course Advanced Training Course for Reviewers: Current Issues in Practice Monitoring. Individuals attending the advanced course ordinarily should have attended an introductory course and performed at least one review as a team captain.
   
   
3. A reviewer conducting reviews must attend an approved introductory course--How to Conduct a Review Under the AICPA Practice Monitoring Program (2-day course). This course fulfills the initial and continuing education requirements for off-site and on-site reviewers.

To receive a reviewer’s resume, please contact the Ohio Society peer review department via e-mail or at 800.686.2727.

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