Becoming an AICPA Peer Review Team or Review Captain
The Becoming an AICPA Peer Review Team or Review Captain course provides CPAs with the knowledge and skills needed to plan, perform, and report on peer reviews under the AICPA Practice-Monitoring Program. This course focuses on both system and engagement reviews, helping professionals understand quality control standards and the peer review process in practice.
CPE Credit
12.0 Hours
DELIVERY METHOD
Self-Study (On Demand)
LEVEL
Intermediate
PREREQUISITES
None
PRICING
$119.50 per year
Course Description
The Becoming an AICPA Peer Review Team or Review Captain course is designed to prepare accounting professionals to take on leadership roles within the AICPA Peer Review Program. Participants will gain a comprehensive understanding of how to evaluate a firm’s system of quality control and effectively conduct peer review engagements in accordance with professional standards.
Through a combination of foundational concepts and practical application, this course equips learners to plan, execute, and report on both system and engagement reviews. It also emphasizes real-world responsibilities such as preparing reports, conducting exit conferences, and guiding firms through corrective actions.
What You’ll Learn
By the end of this course, you will be able to:
- Understand the structure and requirements of the AICPA Peer Review Program
- Identify the steps involved in planning and performing system and engagement reviews
- Analyze a firm’s system of quality control and its impact on audit quality
- Apply procedures for evaluating peer review findings and reporting results
- Evaluate differences between system reviews and engagement reviews
- Select appropriate follow-up actions and recommendations for reviewed firms
Who This Course Is For
This course is designed for:
- CPAs in public accounting
- Auditors involved in quality control and peer review processes
- Accounting professionals seeking to become peer review team captains
- Firm leaders responsible for audit quality and compliance
- Internal and external reviewers participating in peer review engagements
- Professionals with experience in Statements on Quality Control Standards
Key Topics Covered
- Evaluation of a firm’s system of quality control
- Steps in a peer review engagement, including planning and execution
- Writing peer review reports and communicating results
- Assisting firms with letters of response and corrective actions
- Planning and conducting exit conferences
- Roles and qualifications of peer reviewers in system and engagement reviews
- Objectives and requirements of the AICPA Peer Review Program
- Differences between system reviews and engagement reviews
Why This Course Matters
The AICPA peer review program plays a critical role in maintaining audit quality and ensuring compliance with professional standards across accounting firms. Understanding the responsibilities of peer review team members and review captains is essential for performing effective reviews and supporting consistent engagement quality.
A strong understanding of the peer review process helps professionals enhance audit quality, identify areas for improvement, and contribute to maintaining high standards within the profession. For additional guidance on peer review requirements and professional standards, professionals may refer to resources published by the American Institute of Certified Public Accountants (AICPA).
Explore additional Auditing CPE Courses to further strengthen your expertise in auditing and quality control.
Pricing & Access
$119.50 per year — Unlimited CPE Access
When you enroll, you receive full access to all courses in our catalog for one full year, including this course and every other available offering.
Unlike many CPE providers, we do not charge by the credit hour and we do not impose course expiration dates. Once you’re enrolled:
- All courses are included — no per-course or per-credit fees
- Your access lasts for a full year from your enrollment date
- Your completed course certificates remain available in your portal
- You can complete courses at your own pace, on your own schedule
This single annual enrollment gives you the flexibility to earn CPE hours when you need them — without worrying about expiring credits or additional costs.
Frequently Asked Questions
Is this course NASBA-compliant?
Yes. This course meets NASBA CPE requirements.
How is the course delivered?
On-demand, self-study format with quizzes for knowledge checks.
Can I complete this course at my own pace?
Yes. You may start, stop, and resume the course as needed.
