Training Courses for Peer Reviewers

A peer reviewer must meet the qualifications established by the AICPA Peer Review Board and complete specific training courses to perform peer reviews. Use the following links to find more information on the AICPA requirements and to review the qualifications for the AICPA Peer Review Program.

Training courses are designed primarily for individuals who want to meet the qualifications to perform peer reviews. Firms undergoing peer review may also wish to become familiar with training in order to more thoroughly understand the Peer Review Process.

For most of the reviews conducted in the AICPA Peer Review Program one reviewer can complete the review, but on occasion in a System Review it may be necessary to add a second or third team member. Determining who must take a training course and which course needs to be taken depends on the classification of the reviewer and the type of review.

Summary of the classifications of reviewers and the types of reviews they perform:

Team Captain – person in-charge of a system review

Team Member – a supporting reviewer to the team captain on a system review

Review Captain – person in-charge of an engagement review

An individual who qualifies as a team captain may perform a system or engagement review; however, an individual who qualifies as a review captain can only perform engagement reviews.

If the reviewer’s firm most recent peer review was a report review, the firm's members are not eligible to perform peer reviews. A team member is normally allowed only on a system review and is not required to attend any training courses as long as their participation is limited to the review of engagements.