Deferment of Phase IV of Peer Review Mandate upto 31.12.2026Revised Code of Ethics (13th edition) - (30-05-2026)Deferment of Phase IV of Peer Review Mandate upto 31.12.2026Revised Code of Ethics (13th edition) - (30-05-2026)Deferment of Phase IV of Peer Review Mandate upto 31.12.2026Revised Code of Ethics (13th edition) - (30-05-2026)Deferment of Phase IV of Peer Review Mandate upto 31.12.2026Revised Code of Ethics (13th edition) - (30-05-2026)Deferment of Phase IV of Peer Review Mandate upto 31.12.2026Revised Code of Ethics (13th edition) - (30-05-2026)Deferment of Phase IV of Peer Review Mandate upto 31.12.2026Revised Code of Ethics (13th edition) - (30-05-2026)Deferment of Phase IV of Peer Review Mandate upto 31.12.2026Revised Code of Ethics (13th edition) - (30-05-2026)Deferment of Phase IV of Peer Review Mandate upto 31.12.2026Revised Code of Ethics (13th edition) - (30-05-2026)
Updated for 2026 · Written by practising CAs

Everything Indian CAs should know about ICAI Peer Review

In-depth, practical guides on Form 1 filing, Peer Review Board (PRB) workflows, AQMM v2.0 scoring, the 20-day timeline, and reviewer empanelment — written by CAs who file these forms every week.

#01··9 min read

Conducting an On-Site Peer Review Visit — A Reviewer's Playbook

What to do during the 6-working-day on-site Peer Review visit at a PU's office — Compliance Procedures, Substantive Procedures, sampling protocol, AQMM re-scoring, and how to document findings for Form 9.

On-site visitPeer ReviewerCompliance Procedures
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#02··5 min read

Peer Review vs Quality Review (QRB) — What's the Difference for CA Firms?

ICAI Peer Review and QRB Quality Review are often confused. Here's a clear comparison of objectives, scope, applicability, frequency, outcomes, and what each means for a CA firm in India.

QRBPeer ReviewQuality Review
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#03··6 min read

Practice Unit Checklist Before Filing Form 1 — Avoid Common Rejections

A pre-flight checklist for Indian CA firms (Practice Units) about to file Form 1 for ICAI Peer Review. Cover the 10 most common rejection / clarification triggers BEFORE the PRB sees your application.

Form 1Practice UnitPre-filing
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#04··7 min read

AQMM v2.0 Scoring Explained — A Guide for CA Firms Auditing Listed Entities

How AQMM v2.0 (Audit Quality Maturity Model) works under ICAI Peer Review Guidelines 2022 — section weights, binary scoring, level computation, negative marking, and the 1-Apr-2023 mandate for listed-entity auditors.

AQMMListed EntityAnnexure III
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#05··7 min read

Understanding the 20-Day ICAI Peer Review Timeline (Annexure II Explained)

The complete day-by-day breakdown of the ICAI Peer Review timeline under Annexure II — from PRB receiving Form 1 (Day 1) to Form 9 submission (Day 20), with working-day math and Form 7 fallback.

20-day timelineAnnexure IIPeer Review
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#06··8 min read

ICAI Peer Reviewer Empanelment: Form 3, Eligibility Criteria, and Application Process

How a CA can become an ICAI Peer Reviewer in 2026 — Cl. 26-27 eligibility (experience, cooling-off, COP), training + test, Form 3 application steps, and the empanelment validity rules.

Form 3Peer ReviewerEmpanelment
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#07··9 min read

How to File Form 1 for ICAI Peer Review — Step-by-Step Guide (2026)

A practical, section-by-section walkthrough of Form 1 (Application cum Questionnaire) for ICAI Peer Review — Parts A, B (SQC 1), and C (AQMM v2.0). Avoid the 5 most common rejection reasons.

Form 1Peer ReviewPRB
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#08··12 min read

ICAI Peer Review 2026: The Complete Guide for CA Firms in India

Everything Indian Chartered Accountants need to know about ICAI Peer Review under the Peer Review Guidelines 2022 — applicability, forms, the 20-day timeline, fees, certificate validity, and how to prepare.

Peer ReviewICAIPRB
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Tools that pair with these guides

Read the article, then file the form using our free online tools — Form 1, Form 3 eligibility wizard, the 20-day Peer Reviewer Tool, and the AQMM v2.0 calculator.