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    2011 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

    You can review the latest Release Notes.

    General Notes:

    The June 2011 release of the Peer Review Program Manual should be mailed to subscribers by the end of July 2011.  If you have not received your update by then, please contact AICPA Member Services at 888.777.7077.

    The checklists have been updated for SSARS 19, which is effective for compilations and reviews of financial statements with periods ending on or after December 15, 2010.  Peer reviewers should use checklist 20,200A, 20,300A, 23,200A and 23,300A for engagements with periods ending before December 15, 2010.

    The checklists have been updated through FASB Accounting Standards Update number 2010-18.

    The Quality Control Questionnaires (sections 4300 and 4400) were updated in 2010 and again in 2011. If the appropriate questionnaire is completed by the firm in adequate detail, 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.

    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.

    Supplemental Checklists

    Reviewers should now complete the supplemental checklists for engagement reviews, or document the reason(s) he or she did not in the Review Captain’s Checklist.  For reviews of compilations that omit substantially all disclosures, the reviewer may choose to complete the supplemental checklist, but it is not required.

    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.

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    Give your students real-world tax experience with a VITA program

    Article Volunteer Income Tax Assistance programs let students give back to their communities while gaining valuable hands-on experience in tax preparation. What’s more, faculty advisers find them rewarding to run. Here’s everything you need to know to get started.
    Published on February 09, 2016

    Research Spotlight Virtual reality makes auditing come to life

    Article Discover how three faculty members used Second Life to create a virtual warehouse for their students to audit—complete with real-world problems like uncooperative employees and missing inventory.
    Published on February 09, 2016

    Tax Ethics & Professional Standards

    Overview This page provides guidance and information on tax ethics & professional standards for tax practice, as well as practice aids and resources to help members elevate their practices and maintain the highest ethical standards.
    Published on February 05, 2016

    2015 Tax Organizers

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

    Tax Identity Theft Information & Tools

    Overview Identity theft is a growing area of concern for taxpayers and practitioners.  The AICPA has created this page to provide members with information about preventing identity theft, including tips to provide clients, and steps to take if it occurs.
    Published on February 05, 2016

    Personal Financial Planning Boot Camp Registration

    Overview The Personal Financial Planning Boot Camp provides attendees with an overview of all areas of the PFP discipline in a systematic manner to prepare them for the PFS exam.
    Published on February 05, 2016

    Busy Season Resources for CPAs

    Tools Get a quick-reference list of all key resources for accountants to use for the tax busy season. Utilize effective tools and resources for the current filing season.
    Published on February 05, 2016

    Tangible Property Regulations - Repair Regs Guidance and Resources

    Overview All taxpayers with depreciable assets or who buy, sell, improve, or dispose of assets must comply with the tangible property regulations for tax years beginning on or after Jan. 1, 2014. Certain businesses may need to file Form 3115, Application for Change in Accounting Method, to request a change in
    Published on February 05, 2016


    Overview AICPA is committed to promoting CPAs as the most trusted professional and premier provider of tax services. We offer information and resources related to tax return planning, preparation, examination and representation, with practices tools to assist with navigating IRS, tax practice quality control and management, as well as guidance and
    Published on February 05, 2016

    Rules of Procedures for Reviewers

    Overview Download a pdf file of the Rules of Procedures for Reviewers.
    Published on February 05, 2016

    AICPA Online Professional Library

    Overview Description of the AICPA online libraries
    Published on February 05, 2016

    Personal Financial Planning CPE & Events

    Webcast Our webcasts, conferences and audio streams give PFP section members, inclusive of CPA/PFS credential holders, the opportunity to learn about timely issues as well as interact with their peers.
    Published on February 04, 2016

    Personal Financial Planning & CPA/PFS Webcasts

    Webcast Our webcasts give PFP section members and CPA/PFS credential holders the opportunity to learn about timely issues as well as interact with their peers.
    Published on February 04, 2016

    Personal Financial Specialist (PFS) Exam

    Overview Learn how to prepare for the PFS exam. Ideal if you are a an accounting professional pursuing the Personal Financial Specialist (PFS) credential or a regular CPA looking to improve your financial planning knowledge.
    Published on February 04, 2016

    The CPA Personal Financial Specialist (PFS) Credential

    Overview Learn about the Personal Financial Specialist (PFS) Credential.
    Published on February 04, 2016

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