Recognizing the need to maintain a high level of confidence among their bank clientele, the accounting profession is involved in quality-control and peer-review programs. These efforts are the responsibility of the AICPA Division for certified public accounting (CPA) firms. AICPA professional standards require all CPA firms to have a quality-control system to ensure uniformity with professional standards. AICPA member firms also require their professional staff to participate in at least 120 hours of continuing professional education every 3 years. Those firms involved in the division potentially benefit from: 1. more efficient and effective audits, 2. reduced legal exposure, 3. enhanced firm image and credibility, and 4. enhanced ability to attract and retain high-quality personnel. Peer reviewers examine organizational policies and procedures that affect audit quality and test for compliance. Participation in the AICPA program is the best method available for guaranteeing against audit failure.