2013 Team Captain Checklists 


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    2013 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 section number is included in the header on all pages and the title is included in the header on odd-numbered pages. A "P" has been added to the checklist section number to differentiate between these files and the regular checklists.

    Download the 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 Modified   Section Title
    4,000 12/19/2012   Table of Contents
    4,100 2/12/2013   Instructions to Firms Having A System Review
    4,200 2/12/2013   Instructions to Reviewers Performing System Reviews
    4,250

    2/20/2009

      Examples of Deficiencies and Case Studies on Writing Deficiencies
    4,300 12/19/2012   Quality Control Policies and Procedures Documentation Questionnaire for a Sole Practitioner with No Personnel
    4,400 12/19/2012   Quality Control Policies and Procedures Documentation Questionnaire for Firms with Two or More Personnel
    4,500 12/19/2012   Guidelines for Review of Quality Control Policies and Procedures for a Sole Practitioner with No Personnel
    4,600 12/19/2012   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 2/12/2013   Summary Review Memorandum
    4,850 12/19/2012   Disposition of the Matter for Further Consideration Form
    4,900 2/12/2013   Team Captain Checklists
    4,950a 12/19/2012   Instructions for Use of Matter for Further Consideration (MFC) Form for System Reviews
    4,950b 12/19/2012   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 Modified   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 Modified   Section Title
    20,000 2/12/2013   Table of Contents
    20,100 2/12/2013   Instructions for Use of Peer Review Engagement Checklists
    20,200 12/19/2012   General Compilation Engagement Checklist (For Financial Statements With Periods Ending on or after December 15, 2010)
    20,300 12/19/2012   General Review Engagement Checklist (For Financial Statements With Periods Ending on or after December 15, 2010)
    20,400 2/12/2013   General Audit Engagement Checklist (For Financial Statements With Periods Ending on or after December 15, 2012)
    20,400A 12/19/2012   General Audit Engagement Checklist (For Financial Statements With Periods Ending before December 15, 2012)
    20,500 12/19/2012   Governmental Audit Engagement Checklist (For Financial Statements With Periods Ending on or after December 15, 2012)
    20,500A 12/19/2012   Governmental Audit Engagement Checklist (For Financial Statements With Periods Ending Before December 15, 2012)
    20,600 12/19/2012   Not-for-Profit Audit Engagement Checklist (For Financial Statements With Periods Ending on or after December 15, 2012)
    20,600A 12/19/2012   Not-for-Profit Audit Engagement Checklist (For Financial Statements With Periods Ending Before December 15, 2012)
    20,700 12/19/2012   Employee Benefit Plan Audit Engagement Checklist (For Financial Statements With Periods Ending on or after December 15, 2012)
    20,700A 12/19/2012   Employee Benefit Plan Audit Engagement Checklist (For Financial Statements With Periods Ending Before December 15, 2012)
    20,800 12/19/2012   Prospective Financial Statement Engagement Checklist
    20,900 12/19/2012   Agreed-Upon Procedures Engagement Checklist
    21,000 2/14/2013   Other Attestation Engagement Checklist (For Financial Statements With Periods Ending on or after December 15, 2012)
    21,000A 2/12/2013   Other Attestation Engagement Checklist (For Financial Statements With Periods Ending Before December 15, 2012)   
    21,050  2/14/2013   Review Attestation Engagement Checklist (For Financial Statements With Periods Ending on or After December 15, 2012)
    21,100 12/19/2012   Reporting on Controls at a Service Organization Checklist (SOC1 Reports)
    21,150  2/14/2013   Reporting on Controls at a Service Organization Checklist (SOC2 Reports)
    22,000 12/19/2012   Engagement Checklist Supplements - System Reviews
    22,010 12/19/2012   Supplemental Checklist for Review of Banks and Savings Institutions Audit Engagements (For Financial Statements With Periods Ending on or after December 15, 2012)
    22,010A 12/19/2012   Supplemental Checklist for Review of Banks and Savings Institutions Audit Engagements (For Financial Statements With Periods Ending Before December 15, 2012)
    22,040 12/19/2012   Supplemental Checklist for Review of Construction Contractor Engagements
    22,060 12/19/2012   Supplemental Checklist for Review of Common Interest Realty Associations (For Financial Statements With Periods Ending on or after December 15, 2012)
    22,060A 12/19/2012   Supplemental Checklist for Review of Common Interest Realty Associations (For Financial Statements With Periods Ending on or after December 15, 2012)
    22,070 12/19/2012   Supplemental Checklist for Review of Engagements of Health Care Organizations
    22,080 12/19/2012   Supplemental Checklist for Review of Audits of For-Profit Housing and Urban Development (HUD) Engagements (For Financial Statements With Periods Ending on or after December 15, 2012)
    22,080A 12/19/2012  

    Supplemental Checklist for Review of Audits of For-Profit Housing and Urban Development (HUD) Engagements (For Financial Statements With Periods Ending Before December 15, 2012)

    22,090 12/19/2012  

    Supplemental Checklist for Review of Personal Financial Statement Engagements (For Financial Statements With Periods Ending on or after December 15, 2012)

    22,090A 12/19/2012  

    Supplemental Checklist for Review of Personal Financial Statement Engagements (For Financial Statements With Periods Ending Before December 15, 2012)

    22,100A 12/19/2012   Part A Supplemental Checklist for Review of Single Audit Act/A-133 Engagements (For Financial Statements With Periods Ending on or after December 15, 2012)
    22,100B 12/19/2012   Part B Supplemental Checklist for Review of Single Audit Act/A-133 Engagements (For Financial Statements With Periods Ending on or after December 15, 2012)
    22,100A-A 12/19/2012   Part A Supplemental Checklist for Review of Single Audit Act/A-133 Engagements (For Financial Statements With Periods Ending Before December 15, 2012)
    22,100A-B 12/19/2012   Part B Supplemental Checklist for Review of Single Audit Act/A-133 Engagements (For Financial Statements With Periods Ending Before December 15, 2012)
    22,110 12/19/2012   Supplemental Checklist for Review of Audit Engagements Performed in Accordance With Government Auditing Standards (Yellow Book) December 2011 Revision
    22,110A 12/19/2012   Supplemental Checklist for Review of Audit Engagements Performed in Accordance With Government Auditing Standards (Yellow Book) July 2007 Revision
    22,120 12/19/2012   Supplemental Checklist for Review of Agreed Upon Procedures and Other Attestation Engagements Performed in Accordance With Government Auditing Standards (Yellow Book) December 2011 Revision
    22,120A 12/19/2012   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 12/19/2012   Supplemental Checklist for Review of Broker-Dealer Audit Engagements
    22,300 12/19/2012   Financial Reporting and Disclosure Checklist
     
    Zip File 2/12/2013   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.




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