Peer Review

Peer Review

Firms enrolled in the AICPA Peer Review Program are required to have a peer review, once every three years, of their accounting and auditing practice. The peer review is conducted by an independent evaluator, known as a peer reviewer. The AICPA oversees the program, and our review is administered by the New England Peer Review Program.

The peer review helps to monitor a CPA firm’s accounting and auditing practice (practice monitoring). The goal of practice monitoring, and the program itself, is to promote quality in the accounting and auditing services provided by the AICPA members and their CPA firms. This goal serves the public interest.


The peer reviewer examines engagement, work papers and reports, interviews selected personnel, reviews representations from the firm and examines selected administrative and personnel files. The objectives of obtaining an understanding of the system and then testing the system forms the basis for the peer reviewer’s conclusions in the peer review report.

Letter to Thomas Telling, CPA from New England Peer Review
Telling & Hillman, P.C.
5 Park St., Middlebury, VT
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