PEER REVIEWS
PEER REVIEWS
Peer Review Audit Services
For CPA firms enrolled in the AICPA Peer Review Program, a peer review is an important part of maintaining compliance with professional standards and demonstrating a commitment to audit and accounting quality. CKH Group provides peer review audit services, including System Reviews and Engagement Reviews, with an experienced team focused on making the process organized, practical, and valuable to your firm.
As a leading CPA firm based in Atlanta, we take pride in offering peer review audits designed to:
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- Strengthen your firm’s system of quality management
- Identify opportunities to improve engagement quality and documentation
- Support compliance with current professional standards
- Provide practical insight from experienced assurance professionals
What Is a Peer Review Audit?
A peer review audit is an independent evaluation of a CPA firm’s accounting and auditing practice performed by qualified CPA professionals. The AICPA Peer Review Program is designed to promote quality in accounting and auditing services and help firms maintain compliance with applicable professional standards.
Depending on the services your firm performs, your peer review may take the form of a System Review or an Engagement Review.
CKH’s Approach to Peer Review Audits
CKH provides both System Reviews and Engagement Reviews, along with peer review consulting and preparation support. Throughout the process, our goal is to maintain clear communication, provide practical insight, and conduct an efficient, well-organized review.
We approach peer reviews as both an independent evaluation and an opportunity to help firms strengthen their practices. Our experienced reviewers focus on the areas that matter most to your firm, from engagement quality and documentation to compliance with evolving professional standards and systems of quality management.
Who Needs an Audit Peer Review?
CPA firms that perform accounting and auditing services may be required to participate in an approved peer review program based on AICPA membership, state licensing requirements, or the types of engagements they perform.
For firms enrolled in the AICPA Peer Review Program, peer reviews are generally conducted every three years. Requirements can vary depending on the firm’s practice and jurisdiction, so firms should confirm the requirements that apply to their specific circumstances.
System Review vs. Engagement Review
The primary difference is what the peer reviewer evaluates.
System Reviews evaluate the firm’s overall system of quality management and selected engagements. They generally apply to firms that perform audits and certain other assurance engagements.
Engagement Reviews focus on a sample of individual engagements and generally apply to firms that perform accounting services such as reviews and compilations but do not perform engagements requiring a System Review.
CKH performs both types of peer reviews and can help firms understand which review applies to their practice.
Why Choose CKH Group For Peer Review Audits?
CKH combines extensive audit and assurance experience with hands-on experience conducting peer reviews for CPA firms.
Our team includes professionals affiliated with the AICPA, AICPA Employee Benefit Plan Audit Quality Center, AICPA Governmental Audit Quality Center, and Michigan Association of CPAs, reflecting a strong commitment to audit quality and current professional standards. We also bring experience across complex and specialized engagements, allowing us to provide practical feedback grounded in real-world audit experience.
