PCAOB inspection program : inspections are conducted by the PCAOB's own inspection teams The PCAOB's inspection program is designed to evaluate the SEC issuer or public U.S. companies auditing practices AICPA peer review program Reviews are performed by those firms and individuals who are approved by the Peer Review Board (PRB) The AICPA's Peer Review Program (PRP) is designed to review and evaluate those portions of firms' accounting and auditing practices that are not subject to inspection by the PCAOB.
PCAOB inspection program : inspections are conducted by the PCAOB's own inspection teams The PCAOB's inspection program is designed to evaluate the SEC issuer or public U.S. companies auditing practices AICPA peer review program Reviews are performed by those firms and individuals who are approved by the Peer Review Board (PRB) The AICPA's Peer Review Program (PRP) is designed to review and evaluate those portions of firms' accounting and auditing practices that are not subject to inspection by the PCAOB.
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