In the 2026-09-03 snapshot, we matched 149 US-based directory firms against the AICPA public peer-review file search, separating enrollment from the smaller subset that published a result.
Peer-review enrollment and a disclosed result answer different questions. Enrollment is measured across the dated US directory snapshot. The result breakdown covers only firms whose AICPA record made that result public at the time of the pull.
In this snapshot the disclosed public-file results are: Pass 107; Pass with Deficiencies 1. That finding applies only to the disclosed subset. We do not assign the same result to firms that do not disclose, and we do not use disclosure alone as a ranking shortcut. A missing public result is not a Fail.
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91% of the 149 US-based directory firms covered by our 2026-09-03 AICPA snapshot were enrolled in the peer-review program.
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Source: SOC2Auditors.org, https://soc2auditors.org/data/soc-2-audit-firms/#directory-firms-peer-review-enrolled (retrieved 2026-09-03). Among the 108 firms in the 2026-09-03 snapshot whose AICPA peer-review result was public (a member/opt-in subset, not the whole directory), the results break down as recorded; we do not extrapolate this to firms that did not disclose.
Download CSV · AICPA peer-review registry
Source: SOC2Auditors.org, https://soc2auditors.org/data/soc-2-audit-firms/#peer-review-rating-disclosed-subset (retrieved 2026-09-03). US-based firms in the directory snapshot were searched in the AICPA public peer-review interface using their names and reviewed aliases. A firm counts as enrolled only when the public record supports that status. Honest misses remain misses rather than being inferred from firm size, branding, or accreditation claims.
The source count is coverage of the last successful external pull, not the current directory total. Firms added after 2026-09-03 remain outside this snapshot until the next clean pull; they are neither inferred enrolled nor entered as zero. The enrollment percentage uses the full checked sample, while the rating chart uses the disclosed-result sample only. AICPA result visibility is member or firm controlled, so non-disclosure is not evidence of failure and must not be folded into the pass-rate denominator.
Peer review is one quality-control signal for a CPA practice. It is not a substitute for confirming the engagement team's SOC 2 experience, industry fit, report scope, timeline, and licensing details.
Maintained by Peter Korpak. Questions, corrections, or a stale number? Email hello@soc2auditors.org and we will reply within two business days.
Cite freely with attribution. This dataset is published under CC BY 4.0. Each figure above has a stable anchor, a CSV where a breakdown exists, and a copyable citation.
See the topic in context on the SOC 2 statistics hub. Questions or corrections can go to hello@soc2auditors.org.
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