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Archived 2010 Team and Review Captain Checklists 

You can download Checklists, Questionnaires and other Material to Perform System Reviews.
 
You can download Checklists and other Material to Perform Engagement Reviews.

Updates – 2010 Engagement Checklists and Practice Aids

The 2010 version of all documents are in PDF format.

If you subscribe to the Peer Review Program Manual, you should have received your 2010 update. Subscribe to the loose-leaf binder and searchable cd-rom.

General Notes:
Each section of the manual was updated for the revised Peer Review Standards, effective January 1, 2009.

The Quality Control Questionnaires (sections 4300 and 4400) were updated in 2010. If the appropriate questionnaire is completed by the firm in adequate detail prior to January 1, 2010, it can normally be used to comply with Statement on Quality Control Standards No. 7, effective January 1, 2010. 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 2010 checklists. The codes no longer differentiate between limited and full scope audits. A separate code has been created for ESOP plans.

Additional Documentation

As with prior versions, if additional documentation is necessary for any checklist or practice aid item, you 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.

You should use the 2010 revised forms and checklists for reviews commencing on or after May 1, 2010 with the exception of the A-133 checklists which are required to be used after November 1, 2009.  We encourage you to use the 2010 revised forms and checklists prior to May 1, 2010.

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The Practicing CPA

Newsletter This publication provides information on practice management issues and new technical developments and delivers related practitioner perspective from all firm sizes on potential opportunities and creative strategies and solutions for practice management success.
Published on August 30, 2016

The Practicing CPA- Large Firm (Archived articles)

Overview This archive page contains past acticles from The Practicing CPA written for large firms to provide information on practice management issues and new technical developments and deliver related practitioner perspectives.
Published on August 30, 2016

The Practicing CPA- Medium Firm (Archived articles)

Overview This archive page contains past acticles from The Practicing CPA written for medium firms to provide information on practice management issues and new technical developments and deliver related practitioner perspectives.
Published on August 30, 2016

The Practicing CPA- Small Firm (Archived articles)

Overview This archive page contains past acticles from The Practicing CPA written for small firms to provide information on practice management issues and new technical developments and deliver related practitioner perspectives.
Published on August 30, 2016

The Practicing CPA- Sole Practitioner (Archived articles)

Overview This archive page contains past acticles from The Practicing CPA written for sole practitioners to provide information on practice management issues and new technical developments and deliver related practitioner perspectives.
Published on August 30, 2016

The Practicing CPA- Feature Focus (Archived articles)

Overview This archive page contains past feature focus acticles from The Practicing CPA written for all firm sizes to provide information on practice management issues and new technical developments and deliver related practitioner perspectives.
Published on August 30, 2016

Conferences

Conference Overview AICPA offers over sixty conferences and workshops on accounting and auditing topics and practice management guidance in specific industry and consulting niches every year.
Published on August 30, 2016

AICPA Membership CPE Requirements

Overview Basic Requirements for AICPA Regular members as of January 1, 2001.
Published on August 30, 2016

Hertz

Article AICPA offers members discounts on Hertz rentals.
Published on August 30, 2016

NASBA and AICPA Announce Revisions to CPE Provider Standards, Effective September 1, 2016

Press Release Nano learning and blending learning now approved delivery methods approved for CPE in new, revised standards from AICPA and NASBA.
Published on August 30, 2016

Letters of Comment on Exposure Draft of Proposed SSARS 21 Section 90

Overview Comment Letter #1 - Florida Institute of CPAs Committee on Accounting Principles and Auditing Standards Comment Letter #2 - RSM US LLP Comment Letter #3 - National Association of State Board of Accountancy Comment Letter #4 - Michigan Associa
Published on August 30, 2016

Professional Ethics General FAQs

FAQ Find answers to some of the most frequently asked questions received by the AICPA Ethics Division hotline over the years.
Published on August 30, 2016

Legislative and Regulatory News

Overview The AICPA PFP Division works with the AICPA Congressional Affairs Team to ensure that issues impacting CPA financial planners are monitored and acted upon as needed.
Published on August 30, 2016

Additional Legislative/Regulatory Topics

News Stay up to date on legislative and regulatory issues relating to a variety of personal financial planning matters.
Published on August 30, 2016

Trusted Client Adviser Toolbox

Overview It is an exciting time in the profession and CPAs who look beyond traditional services and build on their Trusted Client Advisor role (consulting and advisory services) will grow their practice and enhance their value to clients!
Published on August 30, 2016

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