Peer Review Services

Peer reviews are required for all CPA firms conducting audits, reviews or compilations. Kilpatrick Rea and Associates provides engagement peer reviews. If your firm conducts audits and you need a system review, see the AICPA resource page.

Starting Your Peer Review

In 2017, the AICPA revamped the mechanics of the peer review process, eliminating the PRISM on-line system and instituting the PRIMA on-line system. The PRIMA system is not intuitive. Not sure how to get started? See instructions at Getting Started in PRIMA. There are also numerous on-line assistance aids available. First sign into PRIMA with your AICPA on-line access information. If after reviewing that information further assistance is needed in the PRIMA system or its operations, feel free to contact us at or

The process begins when your firm receives an email from the PRIMA system letting you know you have an email.  That notice will be your firm’s initial notification of its need to have a peer review. Please contact us, or We will send you an engagement letter to review and sign, and discuss a scheduling date.

After returning to us the signed engagement letter and scheduling a date for the review, you’ll go into PRIMA and report KRA as your peer review firm. Our AICPA firm number is 01129366. Steve Rea will serve as your team captain, his AICPA number is 1161975. 

We'll go into PRIMA and acknowledge our independence and accept the engagement.  You should receive a notification from PRIMA when this occurs. Our acceptance of the engagement makes your review disappear from our screens – we will not be able to see anything until you complete the next step. Either Alexandria or Steve will send you a separate email to confirm that we accepted the engagement and request that you perform the next step.  Go to PRIMA and complete the Review Summary. This replaces the old Engagement Summary Form.  Complete the Review Summary and send it back to us via the PRIMA system. 

We will advise you as to the engagements we would like to review. We ask that you send us PDFs of the engagements.  Please PDF the engagements separately, do not combine the engagements into one PDF file.

For the engagements selected, we will ask you to file save, complete the Supplemental Peer Review Form  as well as an Engagement Questionnaire for each engagement and return it to us.

We will need copies of your firm and your personal CPA licenses. PDF copies of licenses are available via CPAVerify. Please do not PDF these with any other documents. We have to send copies of your licenses to the GSCPA. 

If during the course of our review of your engagements, we find any issues we will discuss them with you, to ensure we have our facts straight and there’s no misunderstandings. If needed, we will create a Matter for Further Consideration (MFC) and if warranted, a Finding for Further Consideration (FFC). These are created in PRIMA. We will transmit them to you through PRIMA for your review and comment. You will transmit them back to us via PRIMA. 

Once we complete the peer review, we will send you the Firm Representation Letter for completion. This represents a change from prior peer reviews, in which this letter was completed at the beginning of the peer review.  We will email the Firm Representation Letter to you. The managing partner must sign the letter, then have it returned to us.  We will complete the peer review and forward you a copy of the recommended peer review report.

Please remember that after we have conducted the peer review, a technical reviewer must then review the peer review, which may result in changes. Then the Review Acceptance Board must review the peer review, which may result in further changes. This process can take several months. These changes usually require our firm to make these modifications.  We will keep you informed.

Thank you for choosing Kilpatrick, Rea for your peer review. If you have any questions please do not hesitate to contact us.

PRIMA Instructions