Is a Peer Review Certificate a precondition for your firm’s next statutory audit?
Rules as of 1 September 2026
Reconstructed from the eleven announcements on the
ICAI Peer Review Mandate page,
read in order. ICAI publishes the deferrals but not the resulting ruleset — the current position has to be
assembled from them, which is why published restatements disagree with each other.
1Answer four questions
2Read your gate date
3Print the working paper
This is a sample firm — five partners, attestation services, no certificate held. Replace the
answers with yours; nothing is saved to this browser until you do.
Your firm
Nothing here is sent anywhere. The name and registration number are only used to head the printable sheet.
A sole proprietorship counts as 1. Count partners as on the date the phase applies.
Audit, tax audit, GST audit and certification work. Not management consultancy, return preparation, due diligence or an expert opinion on an accounting standard.
Name it for the working paper
What does the firm audit, or want to audit?
Tick anything the firm audits or proposes to audit. Each is an independent trigger — one tick is enough to bring the firm in.
Leave every box unticked if the firm audits only entities outside these categories — private limited companies, LLPs, small trusts and the like. The partner-count trigger is assessed separately and may still bring you into scope.
Do you already hold a Peer Review Certificate?
Dates
A Peer Review Certificate runs for three years.
From the Board’s order. Only matters where the gate has already closed — an expiry date alone cannot show whether the firm was covered on the gate date.
Defaults to today, and is never required. Drives the “overdue / days left” figures.
Answers have changed since this was resolved. What is shown below — and the working paper
behind it — still records the earlier answers. Choose “Resolve applicability” again
before you read it or print it.
What being in scope actually means
How this works.
The four phases, as they currently stand
Each phase carries two independent triggers. A firm is bound by the earliest phase it meets on either one.
Original dates are from ICAI’s roadmap of 11 April 2022. Where the effective date differs from the original, the phase has been deferred — see the deferral history below.
Every deferral, in order
The mandate has been deferred five times, and ICAI never restates the resulting position. This is the table that lets you check any restatement you are handed — including this one.