Browse

By Industry


By Area of Interest


By Date


By Document Type


By Topic


Member Only Content

Archived 2009 Team or Review Captain Checklists 

Updates – 2009 Engagement Checklists and Practice Aids

The 2009 version of all documents are in PDF format. The PDF version will allow users to easily complete the checklists, eliminate formatting issues, allow users to save and print, and does not require the purchase of additional software. The latest version of Adobe Reader is available for free at http://www.adobe.com/products/acrobat/readstep2.html.

If you do not currently have a subscription for the manual or need to follow up on your subscription, you should contact the AICPA Store at www.cpa2biz.com.

General Notes:

Each section of the manual has been updated for the revised Peer Review Standards, effective January 1, 2009.

The Quality Control Questionnaires (sections 4300 and 4400) were updated in 2009. If the appropriate questionnaire is completed by the firm in adequate detail prior to January 1, 2009, 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. 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 2009 documents. The codes no longer differentiate between limited and full scope audits. A separate code has been created for ESOP plans.

Additional Documentation

As with the previous checklists in MS Word, if additional documentation is necessary for any checklist or practice aid item, the reviewer 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.

The 2009 documents must be used for all peer reviews commencing on or after January 1, 2009.

Open Hide documents in this section

Page  1 2 3 4 5 >> 
Showing results 1 - 15 of 16162
Order by:


Elder Planning and Life Transitions after Retirement

Video Do you have older clients with concerns about Social Security, financing health care, outliving their money, financial well-being, estate planning, and maintaining their independent lifestyle? learn more about the issues confronting your older clients.
Published on May 02, 2016

GAQC Members By State

Directory GAQC list of members by State.
Published on May 02, 2016

GAQC Firm and State Audit Organizations Members T through Z

Member Profile This document lists GAQC Firm and State Audit Organizations Members by alpha T through Z. Use it to find a GAQC Firm and State Audit Organizations Members.
Published on May 02, 2016

GAQC Firm and State Audit Organizations Members M through S

Member Profile This document lists GAQC Firm and State Audit Organizations Members by alpha M through S. Use it to find GAQC Firm and State Audit Organizations Members.
Published on May 02, 2016

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

April 2016 TIC Alert

Newsletter In the April 2016 TIC Alert, TIC addresses issues with FASB staff.
Published on May 02, 2016

EBPAQC Alert No. 366

Newsletter New AICPA Employee Benefit Plan Certificate Audit Program Launches
Published on May 02, 2016

EBPAQC Firm Members T through Z

Roster Alphabetical list of Employee Benefit Plan Audit Quality Center member firms T through Z.
Published on May 02, 2016

EBPAQC Firm Members M through S

Roster Alphabetical list of Employee Benefit Plan Audit Quality Center Member firms M through S.
Published on May 02, 2016

EBPAQC Firm Members A through F

Roster Alphabetical list of Employee Benefit Plan Audit Quality Center Member firms A through F.
Published on May 02, 2016

Individual Memberships

Overview The AICPA offers a variety of memberships. Join the AICPA today.
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

Page  1 2 3 4 5 >> 
Showing results 1 – 15 of 16162
Show Results per page
Copyright © 2006-2016 American Institute of CPAs.