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Peer Review Due Date Calculator18 Months and 42 Months

What do these figures come to once the work is shown?

Initial and subsequent AICPA peer review due dates, and the due date for a resigned firm that takes on an engagement needing review.

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Your figures
Example figuresIllustrative only. Type over them with your own.
Peer review due date
Friday, June 30, 2028
Starting date
Tuesday, December 31, 2024
All results
MeasureResult
Peer review due dateFriday, June 30, 2028
Rule applied
Three years and six months (42 months) from the year-end of the previous review
Starting dateTuesday, December 31, 2024
How this was worked out
Work shownrecomputed as you type
Initial: 18 months from the earlier of the enrollment date and the date the firm should have enrolled
Subsequent: three years and six months from the previous peer review year-end
Resigned firm with an engagement after its next due date passed: 18 months from that engagement's year-end (report date for forecasts, projections and agreed-upon procedures)

Illustrative arithmetic on the figures you enter. Check the result against your firm's methodology before relying on it.

The formulas

  • Initial: 18 months from the earlier of the enrollment date and the date the firm should have enrolled
  • Subsequent: three years and six months from the previous peer review year-end
  • Resigned firm with an engagement after its next due date passed: 18 months from that engagement's year-end (report date for forecasts, projections and agreed-upon procedures)

How it works

A firm's initial peer review is due 18 months from the date it enrolled in the AICPA Peer Review Program or should have enrolled, whichever is earlier. A firm should enroll by the report date of its first engagement that requires peer review. Each subsequent review has a due date three years and six months from the year-end of the previous review.

A firm that resigns and then performs an engagement needing peer review within three years and six months of its prior review year-end reenrolls, and its current review is due on the later of the original due date or 90 days after reenrolling. If that engagement comes after the next due date has passed, the review is due 18 months from the engagement's year-end. The administering entity sets the final due date after looking at the firm's practice and engagement year-ends, and state boards can add their own rules.

Illustrative figures only. Check the result against your firm's methodology before relying on it.

Common questions

What is the due date for a December 31 review year-end?

June 30 three and a half years later, which is 42 months after the previous peer review year-end.

What if the firm cannot finish by the due date?

Request an extension from the administering entity before the due date, at least 60 days before it where you can. The program does not expect to grant requests made after the due date.

Sources

Runs in your browser. The figures you type are not sent to CORAA or stored. Check the result against your firm's methodology before relying on it.

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