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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.

In addition, if your firm is looking for a SOC 1 or SOC 2 Specialist to assist with your peer review, please see the approved list of individuals on the SOC Specialist Contact List.
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1 Enter partial or full firm name with no punctuation. Names such as John Smith & Co. should be entered as Smith John.


Optional Search Criteria
Practice Areas
2 Reviews and Compilations (SSARS)
3 Prospective Financial Information
5 Audits Under Government Auditing Standards (Yellow Book) [Excluding Single Audit Act A-133 Engagements]
13 Single Audit Act (A-133) Engagements Under Governmental Auditing Standards (Yellow Book)
7 Audits of Federally Insured Depository Institutions (with $500 million or greater in total assets)
9 Other Audits Under Statements on Auditing Standards
20 International Standards on Auditing, Assurance Engagements and Related Services
11 Attest Services (Excludes Prospective Financial Information)
14 Audits of Non-SEC Issuers under PCAOB Standards
110 Agriculture, Livestock, Forestry & Fishing
115 Airlines
120 Auto Dealerships
125 Banking
145 Casinos
150 Colleges and Universities
155 Common Interest Realty Associations
165 Construction Contractors
175 Credit Unions
180 Extractive Industries - Oil and Gas
185 Extractive Industries - Mining
186 Federal Student Financial Assistance Programs
190 Finance Companies
195 Franchisors
200 Property and Casualty Insurance Companies
205 Government Contractors
210 Health Maintenance Organizations
216 Hospitals
217 Nursing Homes
222 HUD Programs
230 Investment Companies and Mutual Funds
240 Life Insurance Companies
250 Mortgage Banking
260 Not-For-Profit Organizations Including Voluntary Health and Welfare Organizations
268 Personal Financial Statements
295 Real Estate Investment Trusts
300 Reinsurance Companies
308 Rural Utilities Service Borrowers
310 Savings and Loan Associations
312 Service Organizations (SOC 1 Reports)
313 Service Organizations (SOC 2 Reports)
314 Service Organizations (SOC 3 Reports)
320 School Districts
325 State and Local Government
330 Telephone Companies
335 Utilities
380 Defined Contribution Plans – Full & Ltd. Scope (excluding 403(b) plans)
383 Defined Contribution Plans – Full & Ltd. Scope (403(b) plans only)
390 Defined Benefit Plans Full & Ltd. Scope
400 ERISA Heath & Welfare Plans
403 ESOP Plans
405 Other ERISA Plans
440 Carrying Broker-Dealers
450 Non-Carrying Broker-Dealers


AICPA PRP AICPA Peer Review Program
National PRC National Peer Review Committee (formerly CPCAF PRP)
CAQ Center for Audit Quality
EBP Employee Benefit Plan Audit Quality Center
GAQC Governmental Audit Quality Center
PCPS Private Companies Practice Section


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