Porch & Associates experienced peer review partner performs firm-on-firm peer reviews. We work with our client firms to ensure that they receive the maximum benefit from the peer review process. Firms enrolled in the AICPA Peer Review Program are required to have a peer review, once every three years, of their accounting and auditing practice. The peer review is conducted by an independent evaluator, known as a peer reviewer. The AICPA oversees the program, and the review is administered by an entity approved by the AICPA to perform that role.