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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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Engage Millennials With a Flipped Classroom

Article Flipping your classroom can improve students’ engagement and even their grades. And the technique is easier than you might think.
Published on May 10, 2016

Hold Students Interest When Teaching Large Class Sections

Article Learn how seasoned professors break through the isolation of large classes as they share their best techniques for keeping students engaged, assessing learning, and using technology effectively.
Published on May 10, 2016

Not-for-Profit Advisory Council

Overview The AICPA Not-for-Profit Advisory Council (NFPAC) was established to support the NFP Section.
Published on May 05, 2016

Expert Panel - Stockbrokerage and Investment Banking

Article The Stockbrokerage and Investment Banking Expert Panel serves to protect the public interest and serves the needs of AICPA members on financial reporting and audit services for stockbrokerage and investment banking institutions by bringing together knowledgeable parties in this specialized area. This page contains additional information about the panel.
Published on May 05, 2016

2015 Employee Benefit Plan Checklist (Form 5500)

Tax Organizer 2015 Employee Benefit Plan Checklist used to address the issues, areas, or topics related to a specific tax form, used by preparers and reviews to ensure compliance with IRS reporting and documentation rules, and assist practitioners with identifying any missed reporting issues, planning opportunities and potential exam or audit risks
Published on May 05, 2016

Xerox

Article The AICPA offers members discounts on Xerox products.
Published on May 05, 2016

Dell

Article The AICPA offers discounts on Dell products to its members.
Published on May 05, 2016

Checklists

Checklist 2015 tax checklists that are part of the annual compliance kit
Published on May 05, 2016

2015 Tax Organizers

Tax Organizer 2015 tax organizers that are part of the annual compliance kit for tax section members
Published on May 05, 2016

QUALIFIED RETIREMENT PLAN ORGANIZER FORM 5500

Tax Organizer 2015 Employee Benefit Plan client facing package to assist in the collection and submission of information necessary to prepare a tax return, can be individual or business, Form 5500, Word version
Published on May 05, 2016

Planning for Same-Sex Couples

Article As a result of the Defense of Marriage Act, and ongoing changes in many states allowing same-sex marriages, the preparation of a sound and integrated financial plan has become more complex.
Published on May 05, 2016

Governmental Audit Quality Center

Home The Governmental Audit Quality Center promotes the importance of quality governmental audits and the value of such audits to purchasers of governmental audit services. GAQC is a voluntary membership center for CPA firms and state audit organizations that perform governmental audits.
Published on May 05, 2016

GAQC Alert No. 307

Newsletter Register for SLG Audit Planning Web Event on May 18th
Published on May 05, 2016

PCPS Succession Planning Resource Center

Overview The Succession Planning Resource Center offers small to medium-sized firms the resources they need to make their firms succession-ready. The material has been developed from a big-picture, holistic perspective to help practitioners effectively address their succession management needs.
Published on May 05, 2016

EBPAQC Alert No. 367

Newsletter AICPA EBP Conference Virtual Option, Member Forum Contest, 2016 EBP Audit Guide/Risk Alert, EBP Resources; DOL Resources
Published on May 05, 2016

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