AICPA Peer Review Standards and Interpretations
These standards are applicable to firms (and individuals) enrolled in the AICPA Peer Review Program and to individuals and firms who perform and report on peer reviews, to entities that administer peer reviews, and to associations of CPA firms authorized by the AICPA Peer Review Board to assist its members in forming review teams.
Users of these standards should be knowledgeable about the standards and their interpretations and effective dates, as well as guidance issued by the board that might affect the application of these standards. Those subject to the standards should be prepared to justify departures from these standards, and it is expected that departures will be rare.
These standards are effective for peer reviews commencing on or after January 1, 2009. Early implementation of these standards is not permitted.