Stay Aligned With Professional Review Standards

Independent peer review services for accounting and audit firms enrolled in the AICPA Peer Review Program.

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Peer Review Services for Accounting and Audit Firms

Peer review can feel high stakes, especially when firm reputation and professional standing are on the line. Meeting program requirements while continuing to serve clients and manage internal workloads adds pressure that most firms feel acutely.

Haynie serves as a peer reviewer within the AICPA Peer Review Program, working with accounting and audit firms to complete objective reviews aligned with AICPA standards and program expectations.

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What Firms Can Expect From a Peer Review

Independent assessment places firm policies, engagement files, and quality control practices under close review. Haynie brings a structured process with clear communication and defined timelines so firms know what to expect at every stage.

Review Planning & Scope

The process begins with planning that outlines review scope, timelines, and required documentation. Haynie works with firm leadership to identify selected engagements and confirm expectations before review work begins.

Engagement & Quality Control Review

During the review, selected engagement files and quality control practices are evaluated for alignment with professional standards. This step focuses on documentation, consistency, and adherence to required procedures.

Reporting & Submission

After review, work is completed, and results are compiled into formal reporting for submission through the peer review system. Haynie provides clear explanations of findings and required next steps so firms can complete documentation and move forward efficiently.

Haynie Holds Itself to the Standard It Reviews

A peer reviewer is only as credible as their own track record. It’s one thing to evaluate someone else’s quality control. It’s another to have passed that same review yourself.

  • A review record that speaks for itself. Haynie’s most recent peer review resulted in a rating of Pass, the highest rating a firm can receive under AICPA standards, the same bar it’s evaluating in yours.
  • Reviewers who’ve seen a wide range of firms. Engagements reviewed have spanned private businesses, nonprofits, government entities, and other CPA firms of different sizes and structures.
  • More than a pass or fail. Findings come with clear explanations and practical next steps, not just a checklist result.
  • Active, ongoing participation in the program. This isn’t a one-time credential. Reviewers stay engaged with the AICPA Peer Review Program on a recurring basis.
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Who Does Peer Review Apply To?

Peer review applies to accounting firms that perform audit, review, or other attest engagements and are enrolled in an approved peer review program. These requirements extend across firm sizes and service models, from sole practitioners to multi-office firms.

Firms commonly subject to peer review include:

  • Firms performing audits, reviews, or compilations with independence
  • Practices enrolled in the AICPA Peer Review Program
  • Firms subject to state board or professional association requirements

Peer Review FAQs

Firms enrolled in an approved peer review program complete a peer review on a recurring cycle, typically every three years. The review covers a specific period of engagement work rather than multiple years. Firms receive notice of upcoming review timing through their administering entity.

Engagement selection follows program guidelines and is based on the firm’s practice profile. Reviewers examine a representative sample of audit and attest engagements performed during the review period. This selection provides a clear picture of how the firm applies professional standards in practice.

The peer review timeline includes planning, fieldwork, reporting, and submission phases. Much of the timeline depends on documentation readiness and scheduling coordination. Most reviews are completed within a defined review window to support timely submission requirements.

Some peer reviews result in findings that require follow-up or corrective action. Haynie documents findings in the final report along with required responses and remediation steps, guiding firms through next steps so items can be addressed and the process completed efficiently.

Preparation involves organizing engagement files, quality control documentation, and required firm records. Confirming engagement availability and identifying a primary point of contact early supports a smoother review and clearer communication throughout the process.

Our Peer Review Service Leaders

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Nick Warnick
Chief Executive Officer
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Connect With Haynie About Upcoming Peer Review Requirements

AICPA peer review requirements call for careful preparation and a clear understanding of review expectations. Haynie works with accounting and audit firms to navigate review cycles, address findings, and meet reporting obligations efficiently. Reach out to discuss your upcoming peer review needs and what to expect.

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