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The AICPA Online Reviewer Search is a reference source for those firms looking for a reviewer to perform their peer reviews. The directory lists information on the reviewer’s firm; whether the firm is enrolled in the AICPA Peer Review Program; whether the firm had its review administered by the National PRC (formerly CPCAF PRP); and whether the firm is a member of the Center for Audit Quality (CAQ), the Employee Benefit Plan Audit Quality Center (EBPAQC), the Governmental Audit Quality Center (GAQC), or the PCPS.

The directory provides the categories that the reviewer believes they are qualified to review, such as types of audits and specific industries. It is the firm's responsibility to ensure that the reviewer(s) is qualified to perform the review.
 
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Optional Search Criteria
 
Practice Areas
1SEC Rules & Regulations
2Reviews and Compilations (SSARS)
3Prospective Financial Information
5Audits Under Government Auditing Standards (Yellow Book) [Excluding Single Audit Act A-133 Engagements]
13Single Audit Act (A-133) Engagements Under Governmental Auditing Standards (Yellow Book)
7Audits of Federally Insured Depository Institutions (>$500m in total assets)
18Other Bank Audits
9Other Audits Under Statements on Auditing Standards
10Audits of Employee Benefit Plans
11Attest Services (Excludes Prospective Financial Information)
14Audits of Non-SEC Registrants under PCAOB Standards
 
Industries
110Agriculture, Livestock, Forestry & Fishing
115Airlines
120Auto Dealerships
125Banking
126FDICIA Banking (total assets of $500 million or greater at beginning of its fiscal year)
135Brokers and Dealers in Securities
140Brokers and Dealers in Commodities
145Casinos
150Colleges and Universities
155Common Interest Realty Associations
165Construction Contractors
175Credit Unions
180Extractive Industries - Oil and Gas
185Extractive Industries - Mining
186Federal Financial Assistance Programs
190Finance Companies
195Franchisors
200Property and Casualty Insurance Companies
205Government Contractors
210Health Maintenance Organizations
216Hospitals
217Nursing Homes
222HUD Programs
230Investment Companies and Mutual Funds
240Life Insurance Companies
250Mortgage Banking
260Not-For-Profit Organizations Including Voluntary Health and Welfare Organizations
268Personal Financial Statements
295Real Estate Investment Trusts
300Reinsurance Companies
308Rural Utilities Service Borrowers
310Savings and Loan Associations
312Service Organizations (SAS 70 Audits)
320School Districts
325State and Local Government
330Telephone Companies
335Utilities
380Defined Contribution Plans Full & Ltd. Scope (incl. 403b Plans)
390Defined Benefit Plans Full & Ltd. Scope
400ERISA Heath & Welfare Plans
403ESOP Plans
405Other ERISA Plans
420Entities Covered Under Single Audit Act A-133
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