Peer Review Board

The main objective of Peer Review is to ensure that in carrying out the assurance service assignments, the members of the Institute (a) comply with Technical, Professional and Ethical Standards as applicable including other regulatory requirements thereto and (b) have in place proper systems including documentation thereof, to amply demonstrate the quality of the assurance services.

• CA. Vishnu Kumar Agarwal, Chairman
• CA. Dayaniwas Sharma, Vice Chairman

• List of firms having valid Peer Review Certificate
• List of AQMM reviewed firms having valid Peer Review Certificate
• PRB Activity Book 2025-26
• Standard Operating Procedure for issuance of Duplicate certificate
   
• Announcements
  • Peer Review Mandate
     
• Applicable Forms
  • Application for Peer Review
  • Application Form for Empanelment as a Peer Reviewer
  • Read More
     
• Important information for Peer Reviewers
  • Implementation Guide for Audit Quality Maturity Model version 2.0 (AQMM v 2.0)
  • Announcement - Audit Quality Maturity Model version 2.0 (AQMM v 2.0)
  • Guidance for Online test for Peer Reviewers
  • HOW TO BECOME A PEER REVIEWER
  • Applicability of UDIN: It may kindly be noted that UDIN is NOT required to be generated for the submission of Peer Review Report.
• Formats/ Annexure I, II & III/ Model Final Report/Illustrative Time Schedule / cost of Peer Review (For Peer Reviews initiated on or after October 1, 2022)
• Peer Review of New Units
   
• Publications
  • Peer Review Guidelines 2022
  • Peer Review Manual Volume I
  • Peer Review Manual Volume II
  • Handbook on Peer Review Forms
     
• Training Programmes for Peer Reviewers
  • Training Programmes for Peer Reviewers - 2026-27
  • Training Programmes for Peer Reviewers - 2025-26
• Circulars
  • Listing Conditions-Amendments to the Equity Listing Agreement
     
• Archives