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Public accounting firms that render attest services are required to undergo a Peer Review once every three years. The Peer Review is conducted by an independent accounting firm with similar industry experience, and the outcome is a report issued on the reviewed firm.
The American Institute of Certified Public Accountants (AICPA) has two practice monitoring programs to enable firms to meet their state licensing, federal regulatory, and/or AICPA membership requirements: firms required to be registered and inspected by the Public Company Accounting Oversight Board (PCAOB) enroll in the Center for Public Company Audit Firms Peer Review Program (CPCAF PRP). All other firms may enroll in either the CPCAF PRP or the AICPA Peer Review Program (PRP). Both programs are designed to review and evaluate those portions of a firm’s accounting and auditing practice that are not inspected by the PCAOB (i.e., the non-SEC issuer practice).
Delap has been in the Peer Review program since 1981. Our firm consistently receives the highest marks during AICPA peer reviews. The results of these reviews are glowing examples of Delap’s commitment to excellence in all areas of our practice.