This week the Peer Review Board of the AICPA voted to grant a six-month extensions for peer reviews, corrective actions, and implementation plans that had original due dates between January 1 and September 30, 2020. The delays, consistent with other standard setters, are trying to assist firms who are struggling with COVID19. As firms assist clients with obtaining assistance and work to audit in a remote environment, the delay is to provide relief. The additional six months is optional and if a firm and the reviewer are ready and able, they can continue as scheduled. The extension is automatic and does not have to be requested.