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CPE Self-Study
AICPA Peer Review Update Course
NASBA FIELD OF STUDY
Auditing
LEVEL
Intermediate
CPE CREDITS
Online: 2.5
Provides information essential to all peer reviewers, including a high-level overview of changes to standards and guidance, as well as an update on results from the Enhanced Oversight Program.

CPE On-Demand
AICPA’s online CPE courses will operate in a variety of configurations, but only the configuration described below is supported by our technicians.

A stable and continuous internet connection is required
In order to record your completion of the online learning courses, please ensure you are connected to the internet at all times while taking the course. It is your responsibility to validate that CPE certificate(s) are available within your My Account after successfully completing the course and/or exam. Please contact us at 1.888.777.7077 or service@aicpa.org with any questions or concerns related to your CPE certificate(s).

Supported Operating Systems:

  • Macintosh OS X 10.10 to present
  • Windows 7 to present

Supported Browsers:

  • Apple Safari
  • Google Chrome
  • Microsoft Internet Explorer
  • Mozilla Firefox

Required Browser Plug-ins:

Note: Your course will be accessible immediately after completing your purchase. Access instructions will be shown on the Order Confirmation Screen and included in your Order Confirmation Email, or click My Account at the top of the page, select My Purchases and then My Online Learning tab.

Technical Support: Please contact service@aicpa.org or use the Contact Us Form.

Product details

Who Will Benefit?

  • Peer reviewers who want to stay up to date with guidance changes and trends in peer review

Key Topics

  • PRIMA
  • Enhanced Oversight Program
  • The most common issue encountered in the Enhanced Oversight Program: documentation
  • Quality control considerations
  • Systemic causes and remediation of non-conforming engagements
  • Differences between the closing meeting and exit conference
  • Common reporting issues

Learning Objectives

  • Identify new requirements for peer reviewers, including those in the Peer Review Program Manual.
  • Identify causes of non-conforming engagements, such as insufficient audit documentation.
  • Identify areas where peer reviewers often do not comply with relevant peer review guidance.

This CPE course covers new requirements for peer reviewers, including those in the Peer Review Program Manual. It provides information essential to all peer reviewers, including a high-level overview of changes to standards and guidance, as well as an update on results from the Enhanced Oversight Program.

The course includes discussion of common issues relevant to peer review, including a brief discussion of the new Peer Review Integrated Management Application (PRIMA), quality control, and differences between the closing meeting and exit conference.

Note: If you are looking for the course designed for corrective actions, please visit this link to purchase product no. 165513. Completion of the course listed on this page (product no. 164623) will not fulfill corrective action requirements.

Ratings and reviews
Author(s)

AICPA Peer Review Program Staff

Publisher

American Institute of CPAs

The American Institute of CPAs (AICPA) is the world’s largest member association representing the CPA profession, with more than 418,000 members in 143 countries, and a history of serving the public interest since 1887. AICPA members represent many areas of practice, including business and industry, public practice, government, education and consulting.

The AICPA sets ethical standards for the profession and U.S. auditing standards for private companies, nonprofit organizations, federal, state and local governments. It develops and grades the Uniform CPA Examination, and offers specialized credentials for qualified professionals who concentrate on personal financial planning; forensic accounting; business valuation; and information management and technology assurance. With The Chartered Institute of Management Accountants (CIMA), it offers the Chartered Global Management Accountant (CGMA) designation, which sets the global benchmark for quality and recognition in management accounting.

The AICPA and CIMA also make up the Association of International Certified Professional Accountants (the Association), which represents public and management accounting globally, advocating on behalf the public interest and advancing the quality, competency and employability of CPAs, CGMAs and other accounting and finance professionals worldwide.

The AICPA maintains offices in New York, Washington, DC, Durham, NC, and Ewing, NJ.

Price:
$59.00
Member Quantity:
Nonmember Quantity:
Quantity:
Estimated total:
$59.00
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CREDIT INFO
CPE credits
Online
: 2.5
NASBA Field of Study
Auditing
Level
Intermediate
Prerequisites
Having completed the initial training requirements for team or review captains
ADVANCE PREPARATION
None
Delivery Method
QAS Self-Study
Course acronym
PRUC
GROUP PRICING
Contact a representative for group pricing.
Telephone: 800.634.6780 (Option 1)
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