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Archived 2009 Team or Review Captain Checklists 

Updates – 2009 Engagement Checklists and Practice Aids

The 2009 version of all documents are in PDF format. The PDF version will allow users to easily complete the checklists, eliminate formatting issues, allow users to save and print, and does not require the purchase of additional software. The latest version of Adobe Reader is available for free at

If you do not currently have a subscription for the manual or need to follow up on your subscription, you should contact the AICPA Store at

General Notes:

Each section of the manual has been updated for the revised Peer Review Standards, effective January 1, 2009.

The Quality Control Questionnaires (sections 4300 and 4400) were updated in 2009. If the appropriate questionnaire is completed by the firm in adequate detail prior to January 1, 2009, it can normally be used to comply with Statement on Quality Control Standards No. 7, effective January 1, 2009. The questionnaires are not intended to be used as the quality control document for large firms with complex systems of quality of control.

Section 22,300, the “Financial Reporting and Disclosure Checklist,” is required for the general audit, and also the general review and compilation with full disclosure engagement checklists. It is not required for compilations that omit substantially all disclosures.

Update to HUD Audit Guide

At the time of the development of the checklists, HUD was, and still is, in the process of updating the HUD audit guide on a chapter-by-chapter basis. This approach by HUD has made it difficult to update the HUD checklist. The status of each chapter is included in the instructions to the HUD Checklist (Section 22,090), along with the related effective dates. Therefore, in reviewing chapters that have been updated by HUD, reviewers should use the HUD checklist in conjunction with the updated chapter from the HUD audit guide. Upon completion of the HUD audit guide overhaul, this checklist will be revised to be consistent with the guide. Reviewers should also note that although chapter 2 of the HUD audit guide has not been updated in its entirety as of the date of this checklist, HUD has issued two internal control illustrative auditor’s reports (Exhibits B and B-1) to incorporate terminology from SAS 112, Communicating Internal Control Related Matters Identified in an Audit.

Changes to ERISA Industry Codes

The ERISA Industry Codes have been revised for the 2009 documents. The codes no longer differentiate between limited and full scope audits. A separate code has been created for ESOP plans.

Additional Documentation

As with the previous checklists in MS Word, if additional documentation is necessary for any checklist or practice aid item, the reviewer should attach separate pages, with the additional documentation, to the checklist or practice aid.

Digital Signature

The checklists and practice aids in PDF format allow the documents to be digitally signed. However, the documents can still be printed and signed manually, as well.

The 2009 documents must be used for all peer reviews commencing on or after January 1, 2009.

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NewslettersTax Section News

Newsletter Tax Section News is a section-only monthly e-newsletter that provides in-depth articles on trending topics, announcements of new tools & resources, highlights upcoming webcasts and conferences, and more!
Published on May 04, 2016

Letters of Comment on Exposure Draft of Proposed SSARSs Addressing Compilations of Prospective and Pro Forma Financial I...

Overview Comment Letter #1 - Sergio Felipe Mercado P. Comment Letter #2 - Texas Society of Certified Public Accountants Comment Letter #3 - RSM US LLP Comment Letter #4 - New Jersey Society of Certified Public Accountants Comment Letter #5 - Pen
Published on May 04, 2016

Tax CPE & Learning

Overview The AICPA Tax Section schedules webcasts and events that focus on many current tax issues that impact tax practices and business and industry members. This page provides registration links and other information on upcoming learning opportunities.
Published on May 04, 2016

2012 Annual Compliance Kit

Checklist 2012 Annual Compliance Kit: includes organizers, engagement letters, checklists, practice guides for 2012 tax return year.
Published on May 04, 2016

Annual Compliance Kit - 2014

Published on May 04, 2016

2015 Annual Compliance Kit

Overview Our comprehensive package of resources are now available for download! We have checklists, organizers, and engagement letters for key practice areas, including: Corporations, Estates, Trusts & Gifts, Exempt Organizations, Individuals, Partnerships, and S Corporations. Our practice guides cover nexus, state and local unique tax considerations for both business and individual
Published on May 04, 2016

Comment Letter from the Florida Board of Accountancy

Comment Letter The Florida Board of Accountancy submitted a comment letter on the PEEC's November 2015 exposure draft.
Published on May 04, 2016

Current PFP News

Newsletter In this issue: Leg/Reg: New Resource Page: Elder Planning and Life Transitions after Retirement | New in the Learning Library: Later Life Planning: New Services to Offer Aging Clients
Published on May 04, 2016

Personal Financial Planning

Overview An overview of the Personal Financial Planning Division.
Published on May 04, 2016

Elder Planning and Life Transitions after Retirement

Video Do you have older clients with concerns about Social Security, financing health care, outliving their money, financial well-being, estate planning, and maintaining their independent lifestyle? learn more about the issues confronting your older clients.
Published on May 04, 2016

Practice Management

Overview The Practice Management section brings you resources to start or grow your business to cover your clients' personal financial planning needs that are greater than ever before.
Published on May 04, 2016

Retirement Planning

Overview Learn about the retirement planning services you can offer to provide peace of mind for your clients.  Help your clients evaluate and select strategies that are the best fit.
Published on May 04, 2016

Business, Industry & Government

Home Tools and resources financial managers and executives practicing in business industry and government need to move organizations forward.
Published on May 04, 2016

Extra Credit Newsletter 2016 Archives

Article e-newsletter brings you a roundup of the top stories affecting accounting education, ideas for innovation in the classroom, and resources to support educators
Published on May 04, 2016

Extra Credit Newsletter

Newsletter The Accounting Education Center's monthly e-newsletter, Extra Credit, brings you a roundup of the top stories affecting accounting education, ideas for innovation in the classroom, and resources from the AICPA to support educators.
Published on May 04, 2016

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