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Audit-firm data

AICPA peer review among SOC 2 firms

We matched 118 US-based firms in our SOC 2 auditor directory against the AICPA public peer-review file search, separating enrollment from the smaller subset that publishes a result.

Published Β·Last updated Β·License CC BY 4.0

US firms checked
118
Peer-review enrolled
94%
Results disclosed
88

Peer-review enrollment and a disclosed result answer different questions. Enrollment is measured across the US directory sample. The result breakdown covers only firms whose AICPA record makes that result public.

Every disclosed result in this snapshot is "pass," but 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.

Browse the underlying market in the SOC 2 auditor directory, where firm profiles carry their own evidence and fit details.

Findings

94%

What share of SOC 2 audit firms are AICPA peer-review enrolled?

#directory-firms-peer-review-enrolled

94% of the 118 US-based SOC 2 audit firms we track are enrolled in the AICPA peer-review program.

Sample
118 US audit firms
Method
AICPA peer-review registry
Computed
2026-06-11
Source: SOC 2 Auditors, https://soc2auditors.org/data/soc-2-audit-firms/#directory-firms-peer-review-enrolled (retrieved 2026-06-11).
88

What peer-review results do SOC 2 firms disclose?

#peer-review-rating-disclosed-subset

Among the 88 directory firms whose AICPA peer-review result is public (a member/opt-in subset, not the whole directory), the results break down as recorded; we do not extrapolate this to firms that do not disclose.

Download CSV Β· AICPA peer-review registry

Sample
88 firms with disclosed results
Method
AICPA peer-review registry
Computed
2026-06-11
Source: SOC 2 Auditors, https://soc2auditors.org/data/soc-2-audit-firms/#peer-review-rating-disclosed-subset (retrieved 2026-06-11).

Methodology & limits

US-based firms in the directory were searched in the AICPA public peer-review interface using their current 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 enrollment percentage uses the full checked sample. 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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