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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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PCPS News and Publications

Overview PCPS online publications cover news, topics and developments realting to practice management, auditing, accounting, small firms and more.
Published on May 02, 2016

Tax Power Hour

Overview The new Tax Power Hour is more than a monthly presentation.  Exclusive new companion resources have been added as a follow-up to the Tax Practice Monthly webcast.
Published on May 02, 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 
Published on May 02, 2016

Financial Literacy

Overview The AICPA's efforts to educate Americans and increase financial literacy are widespread. Access consumer and CPA financial literacy resources.
Published on May 02, 2016

ARSC Meeting May 17-19, 2016

Meeting Materials Meeting Agenda and Materials for May 17-19, 2016 ARSC Meeting
Published on May 02, 2016

Foreign Account Tax Compliance Act (FATCA)

Overview This is a dedicated webpage on FATCA that contains links to various documents and resources.
Published on May 02, 2016

The Tax Section Newsletter - Articles 2016

Newsletter Tax Section News e-newsletter is a monthly e-newsletter specifically designed for Tax Section members. It provides in-depth articles on trending topics, announcements of new tools & resources, highlights upcoming webcasts and conferences, and more.
Published on May 02, 2016

Section 7216 Guidance and Resources

FAQ Final Treasury Regulations on rules and consent requirements relating to the disclosure or use of tax return information by tax return preparers became effective Dec. 28, 2012.
Published on May 02, 2016

The Tax Section Newsletter - Archived Articles 2015

Newsletter Tax Section News articles for 2015
Published on May 02, 2016

Peer Review Training for Initial Qualification

CPE Access CPE course information for peer review training.
Published on May 02, 2016

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Published on May 02, 2016

Peer Review CPE and Events

Overview On the CPE and Events page, you'll find information on the annual Peer Review Conference, Peer Reviewer Training courses and Peer Review Webcasts.
Published on May 02, 2016

Peer Review For Sole Practitioners and Small Firms

Overview On the Peer Review page for Sole Practitioners and Small Firms, you can download the enrollment form, the change form, find a course that helps you prepare for your upcoming peer review, or find information on selecting a peer reviewer.
Published on May 02, 2016

Peer Review Training for Ongoing Qualification

CPE Access CPE course information for peer review training.
Published on May 02, 2016

Peer Review For CPA Firms

Overview Resources for CPA firms interested in peer review organized by firm size.  You can download the enrollment form, the change form, find a course that helps you prepare for your upcoming peer review, or find information on selecting a peer reviewer.
Published on May 02, 2016

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