AICPA Peer Reviews The AICPA's (2017) triennial peer reviews form a critical component of its practice-monitoring requirement. CPA firms facing PCAOB inspections must also meet the AICPA's review requirements - including its Peer Review Program (PRP) standards. Small firms, experienced peer reviewers, and partners expressed neutral positions on proper peer reviewer compensation; managers, inexperienced peer reviewers, and large firms view such reviewers as not receiving excess compensation. [Extracted from the article]
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