2012 Team Captain Checklists 


    In performing peer reviews, review teams must complete all relevant programs and checklists issued by the AICPA Peer Review Board in a professional manner.  Failure to do so may cause a presumption that the review has not been performed in conformity with the Standards governing the Program.

    If you are a team captain and would like to email the Engagement Profile to the firm, we have provided files containing only the Profiles.  In these files, the checklist section number and title are included in the header of the document.  A "P" has been added to the checklist section number to differentiate between these files and the regular checklists.

    Download Engagement Profiles

    The checklists have been developed using the latest version of Adobe Acrobat.  Accordingly, please ensure you have downloaded the latest version of Adobe Acrobat Reader by clicking the text next to the Adobe icon to the right.

    4,000 System Reviews
    Section 
    Number 
    Last Updated Section
    Title
    4,000 2/20/2009 Table of Contents
    4,100 12/9/2011 Instructions to Firms Having A System Review
    4,200 12/9/2011 Instructions to Reviewers Performing System Reviews
    4,250 2/20/2009 Examples of Deficiencies and Case Studies on Writing Deficiencies
    4,300 12/9/2011 Quality Control Policies and Procedures Documentation Questionnaire for a Sole Practitioner with No Personnel
    4,400 12/9/2011 Quality Control Policies and Procedures Documentation Questionnaire for Firms with Two or More Personnel
    4,500    12/9/2011 Guidelines for Review of Quality Control Policies and Procedures for a Sole Practitioner with No Personnel
    4,600 12/9/2011 Guidelines for Review of Quality Control Policies and Procedures for Firms with Two or More Personnel
    4,700    12/9/2011 Staff Interview Questionnaire
    4,750 2/20/2009 Managing Partner/Chief Executive Officer Interview
    4,800 12/9/2011 Summary Review Memorandum
    4,900    12/9/2011 Team Captain Checklists
    4,950a 4/1/2011 Instructions for Use of Matter for Further Consideration (MFC) Form for System Reviews
    4,950b 4/1/2011 Matter for Further Consideration (MFC) Form for System Reviews
    4,960a 12/9/2011 Instructions for Use of Findings for Further Consideration (FFC) Form for System Reviews
    4,960b 12/9/2011 Findings for Further Consideration (FFC) Form for System Reviews
     
    Section 5,000 System Reviews of Firms Closely Aligned With Non-CPA Owned Entities
    Section Number Last Updated Section
    Title
    5,000 2/20/2009 Table of Contents
    5,100   12/9/2011 Quality Control Policies and Procedures Documentation Questionnaire Supplement for Non-CPA Owned Entities Closely Aligned with a CPA Firm
    5,200 12/9/2011 Supplemental Guidelines for Review of Quality Control Policies and Procedures for Non-CPA Owned Entities Closely Aligned with a CPA Firm
    5,300 2/20/2009 Staff Interview Questionnaire for Non-CPA Owned Entities Closely Aligned with a CPA Firm
     
    Section 20,000 Peer Review Engagement Checklists - System Reviews
    Section Number  Last Updated Section
    Title
    20,000 4/1/2011 Table of Contents 
    20,100 12/9/2011 Instructions for Use of Peer Review Engagement Checklists
    20,200 12/9/2011 General Compilation Engagement Checklist (For Financial Statements With Periods Ending on or after December 15, 2010)
    20,200A 4/21/2011 General Compilation Engagement Checklist (For Financial Statements With Periods Ending Before December 15, 2010)
    20,300 12/9/2011 General Review Engagement Checklist (For Financial Statements With Periods Ending on or after December 15, 2010) 
    20,300A 4/21/2011 General Review Engagement Checklist (For Financial Statements With Periods Ending Before December 15, 2010)
    20,400 12/9/2011 General Audit Engagement Checklist
    20,500 12/9/2011 Governmental Audit Engagement Checklist
    20,600 12/9/2011 Not-for-Profit Audit Engagement Checklist
    20,700 12/9/2011 Employee Benefit Plan Audit Engagement Checklist
    20,800 12/9/2011 Prospective Financial Statement Engagement Checklist
    20,900 12/9/2011 Agreed-Upon Procedures Engagement Checklist
    21,000 12/9/2011 Other Attestation Engagement Checklist
    21,100 12/9/2011 Reporting on Controls at a Service Organization Checklist
    22,000 12/9/2011 Engagement Checklist Supplements - System Reviews
    22,010 12/9/2011 Supplemental Checklist for Review of Banks and Savings Institutions Audit Engagements
    22,040 12/9/2011 Supplemental Checklist for Review of Construction Contractor Engagements
    22,060 12/9/2011 Supplemental Checklist for Review of Common Interest Realty Associations
    22,070 12/9/2011 Supplemental Checklist for Review of Engagements of Health Care Organizations
    22,080 12/9/2011 Supplemental Checklist for Review of Audits of For-Profit Housing and Urban Development (HUD) Engagements (For Financial Statements With Periods Ending On or After September 30, 2011)
    22,080A 12/9/2011

    Supplemental Checklist for Review of Audits of For-Profit Housing and Urban Development (HUD) Engagements (For Financial Statements With Periods Ending Before September 30, 2011)

    22,090 12/9/2011

    Supplemental Checklist for Review of Personal Financial Statement Engagements

    22,100A 12/9/2011 Part A Supplemental Checklist for Review of Single Audit Act/A-133 Engagements
    22,100B 12/9/2011  Part B Supplemental Checklist for Review of Single Audit Act/A-133 Engagements
    22,110 12/9/2011 Supplemental Checklist for Review of Audit Engagements Performed in Accordance With Government Auditing Standards (Yellow Book) July 2007 Revision
    22,120 12/9/2011 Supplemental Checklist for Review of Agreed Upon Procedures and Other Attestation Engagements Performed in Accordance With Government Auditing Standards (Yellow Book) July 2007 Revision
    22,160 6/22/2011 Supplemental Checklist for Review of Broker-Dealer Audit Engagements
    22,300 12/9/2011 Financial Reporting and Disclosure Checklist
         
    Zip File 12/9/2011  Download All System Review Team Captain Materials

    If you fail to complete all relevant programs and checklists in a professional manner, it creates the presumption that the review has not been performed in conformity with the Standards for Performing and Reporting on Peer Reviews (Standards). Download the Standards.




    A A A


     
    Copyright © 2006-2014 American Institute of CPAs.