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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

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

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.

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PFSi 2016 Q2 Summary

Article Second Quarter 2016 PFSi (Personal Financial Satisfaction Index) Summary
Published on July 27, 2016

Assurance Research Advisory Group (ARAG) FAQs

FAQ The Assurance Research Advisory Group (ARAG) is a group of practitioners and academics formed in collaboration with the American Accounting Association (AAA).
Published on July 27, 2016

IRS Procedure & Tax Administration

Guidance The topic of IRS procedure and tax administration covers a broad range of procedures that the IRS must follow in order to administer fair tax administration. It encompasses the use of revenue rulings, revenue procedures, the Internal Revenue Manual, and other authoritative sources used to enforce and administer areas such
Published on July 27, 2016

CITP Reinstatement Application

Application To be used to reinstate your CITP credential.
Published on July 27, 2016

Illustrative Auditors Reports

Overview This section contains information on illustrative auditor's reports for engagements performed under Government Auditing Standards, the HUD Audit Guide and OMB Circular A-133 .
Published on July 27, 2016

Schedule of Upcoming GAQC Web Events

Webcast This page contains a table with Upcoming GAQC Web Events and will include titles, dates, and calendar invites.
Published on July 27, 2016

Illustrative State and Local Government Reports 2016

Sample Report Illustrative auditor's reports excerpted from the AICPA Accounting and Audit Guide, State and Local Governments.  The reports include only a sampling of the illustrative reports in the guide.  Purchase the 2016 guide for access to all the illustrative reports.
Published on July 27, 2016

GAQC State Auditors Organization Members

Member Profile This list contains State Auditors Organization members of the Governmental Audit Quality Center (GAQC).
Published on July 27, 2016

Business, Industry and Government Store

Product Products and publications of interest to members in business, industry, not-for-profit and government can be found here in the business, industry and government AICPA store.
Published on July 27, 2016

Tax Advocacy

Home AICPA Tax Advocacy teams continually monitor and advocate on legislative, regulatory and administrative tax matters on behalf of our members.
Published on July 27, 2016

AICPA Comments on Form 8938, Statement of Specified Foreign Financial Assets - October 25, 2012

Comment Letter The AICPA has provided comments on Form 8938, Statement of Specified Foreign Financial Assets, and Instructions to Form 8938 regarding valuation of certain assets.
Published on July 27, 2016

AICPA Comments on Foreign Tax Credit Proposed Regulations - December 18, 2007

Comment Letter AICPA recommends the IRS draft new language with respect to whether a payment is compulsory for an increase in a foreign subsidiary's foreign tax liability due to the sharing of losses or because of a combined settlement with a foreign taxing authority.
Published on July 27, 2016

AICPA Comments on CFC Look-Through Rule Guidance - December 11, 2006

Comment Letter AICPA requests the IRS and Treasury provide guidance on the CFC Look-Through Rule, specifically on the scope of payments covered by section 954(c)(6), and issues on dividends, earnings, and related party interest allocation, plus more.
Published on July 27, 2016

AICPA Comments on 2006 Proposed Section 987 Regulations - March 29, 2007

Comment Letter AICPA recommends the Treasury and IRS reconsider the approach of the proposed regulations due to concerns that the regulations will frustrate the currency reforms made by The Tax Reform Act of 1986 and will pose an unreasonable compliance burden on taxpayers.
Published on July 27, 2016

The Edge Newsletter Archived Articles 2016

Article June 2016
Published on July 27, 2016

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