Many firms have decided not to join the American Institute of Certified Public Accountants (AICPA) because of the cost factor, and others, because a peer review is viewed with apprehension and uncertainty. To help eliminate such uncertainty, this analysis examines a recent study of peer review results. There were 83 CPA firms included in the study, which separated comments into 9 categories. The comments were classified as either system design comments or system compliance comments. Peer reviewers identified incomplete or inappropriate client acceptance procedures or no formal client continuance procedures as system design problems. There were also suggestions that independence problems existed. A guide has been created which provides 3 aspects of supervision in peer reviews: 1. engagement planning, 2. engagement performance, and 3. engagement review. The study has shown that system design comments were most frequent for acceptance and continuance of clients, independence, consultation, supervision, and inspection.