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The American Institute of Certified Public Accountants (AICPA) requires all CPAs and public accounting firms that are performing attest services to undergo an in-depth peer review process every three years. The purpose: to ensure that every individual CPA or CPA firm’s accounting and auditing services meet the AICPA’s quality control standards.

The CPA peer review process typically covers three essential areas:

  1. review of all organizational or functional levels within the firm
  2. review of selected engagement working paper files and reports
  3. review of documentation indicating the firm’s compliance with membership requirements

Upon completion of the CPA peer review, the reviewer discusses the findings with the reviewee and issues a detailed report. If the results of the CPA peer review process reveal any areas of non-compliance or quality control deficiency, a number of sanctions may be imposed by the AICPA, including:

Experienced Peer Review Team

With our diverse industry expertise, we rarely need to engage other firms to get the job done. Our peer review team includes members (and the chair) of the Kentucky Society of Certified Public Accountants (KyCPA) Peer Review Committee. If you or your firm has a peer review due in the coming year, contact a member of our team:

Christine Koenig
Greg Miller

Areas of Specialization


DMLO CPAs Listing AICPA Peer Review Database

DMLO CPAs is a member of the AICPA Employee Benefit Plan Audit Quality Center, Government Audit Quality Center, and Private Companies Practice Section.


Your firm’s peer review will be performed in a confidential, courteous and respectful manner. We are committed to a fair, objective and reasonable peer review. That is what those who use your auditing and accounting services expect, what regulators and other organizations need, and what the profession demands. And it is what you will get from us.

Additional Links & Resources

DMLO CPAs Peer Review Acceptance Letter from the AICPA
DMLO CPAs Peer Review Letter
Tips for Selecting a Peer Reviewer
AICPA Peer Review Resources

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