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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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May 2016 Update of the AICPA Professional Literature

Published on May 27, 2016

PCPS Events & Webcasts

Overview PCPS has several events relevant to firm practice management and offers them to the PCPS community as a benefit of their membership. Here you will find access to upcoming events including conferences, networking groups and more!
Published on May 27, 2016

PCPS Networking Groups

Overview PCPS Networking Group meetings provide a forum for practice management discussions  where the members can take advantage of the valuable knowledge of their colleagues and share their own knowledge as well.
Published on May 27, 2016

Section Memberships

Overview Learn about AICPA Section Memberships for PFP, NFP, IMTA, FVS and Tax and join the AICPA.
Published on May 27, 2016

Individual Memberships

Article The AICPA offers a variety of memberships. Join the AICPA today.
Published on May 27, 2016


Published on May 27, 2016


Published on May 27, 2016

2015 Foreign National Questionnaire

Article 2015 Foreign National Questionnaire to be used in conjunction with 1040NR
Published on May 27, 2016

2015 Foreign National Flowchart

Flowchart 2015 Foreign National Flowchart to be used for first year foreign nationals are in the U.S.
Published on May 27, 2016

2015 Foreign National Checklist

Checklist For Use in Preparing Form 1040NR, Dual Status and Resident Returns for Foreign Nationals
Published on May 27, 2016

2014 Foreign National Checklist

Checklist 2014 Foreign National Checklist:; For Use in Preparing Form 1040NR, Dual Status and Resident Returns for Foreign Nationals
Published on May 27, 2016

Tax Life vs. Real Life - Women Tax Professionals Share Their Stories

Video You already know that the AICPA Tax Section is here for your needs, whether it be resources, guidance, practice tools or anything else connected to working as a CPA in tax. But we wanted to go beyond that and visit perspectives on working in the profession as a woman.
Published on May 27, 2016

AICPA Credit Cards

Article The AICPA Member Discount Progam offers credit card options from Bank of America.
Published on May 27, 2016

AICPA Comments on HR 4019

Testimony AICPA submits a written statement for the hearing record on H.R. 4019 relating to the State Taxation of Non-Resident Retirement Income. They provide a clarification of prior law, administrative burden, tax policy perspective, and further details.
Published on May 27, 2016

AICPA Comments on Automatic 6 Month Extension for Form 990 Series 5-21-2012

Comment Letter The AICPA submitted a proposal for one automatic six-month extension for all required exempt organization returns (May 21, 2010).
Published on May 27, 2016

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