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Archived 2010 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.

Updates – 2010 Engagement Checklists and Practice Aids

The 2010 version of all documents are in PDF format.

If you subscribe to the Peer Review Program Manual, you should have received your 2010 update. Subscribe to the loose-leaf binder and searchable cd-rom.

General Notes:
Each section of the manual was updated for the revised Peer Review Standards, effective January 1, 2009.

The Quality Control Questionnaires (sections 4300 and 4400) were updated in 2010. If the appropriate questionnaire is completed by the firm in adequate detail prior to January 1, 2010, it can normally be used to comply with Statement on Quality Control Standards No. 7, effective January 1, 2010. 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 2010 checklists. The codes no longer differentiate between limited and full scope audits. A separate code has been created for ESOP plans.

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.

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.

You should use the 2010 revised forms and checklists for reviews commencing on or after May 1, 2010 with the exception of the A-133 checklists which are required to be used after November 1, 2009.  We encourage you to use the 2010 revised forms and checklists prior to May 1, 2010.

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Lenovo

Article The AICPA offers members discounts on Lenovo products.
Published on September 27, 2016

The CPAs Guide to Financial and Estate Planning

Webcast Archive Steve Siegel ties The CPA’s Guide to Financial & Estate Planning with essential estate planning considerations to discuss with your clients.
Published on September 27, 2016

Latest Trends & Developments in Long-Term Care Insurance

Webcast Archive Learn about the recent trends and developments in long term care insurance.
Published on September 27, 2016

Adopting the AICPA Code of Professional Conduct

Overview Benefits of state board adoption of the full AICPA Code of Professional Conduct
Published on September 27, 2016

AICPA Member Insurance Programs

Overview The AICPA offers discounts on AON life insurance to its members including life, health, auto, homeowner and business plans as well professional liability insurance.
Published on September 27, 2016

AICPA Credit Cards

Article The AICPA Member Discount Progam offers credit card options from Bank of America.
Published on September 27, 2016

2016 Tax Advocacy Comment Letters

Comment Letters AICPA submitted comments to Treasury and IRS.
Published on September 27, 2016

AICPA Recommendations on Notice 2016-48, Implementation of PATH Act ITIN Provisions

Comment Letter The AICPA has provided recommendations to the IRS regarding Notice 2016-48, Implementation of the PATH Act ITIN Provisions.  Among the recommendations are a request for additional notice and outreach by the IRS to those taxpayers with expiring ITINs, allowing early renewal of ITINs set to automatically expire in later years,
Published on September 27, 2016

GAQC Membership Dues

Article Information on paying membership dues and a calculator tool to calculate fees. Dues for membership in the Governmental Audit Quality Center are based on the number of CPAs in your firm as of the date of your firm's most recent fiscal year end and are assessed annually.
Published on September 27, 2016

Why Multitasking Doesnt Get You Ahead

Article Client/company work, Facebook, Twitter, texts, and emails—we are constantly multitasking to get more done in a shorter amount of time. Although it’s generally believed that young adults excel at multitasking, a recent study at Stanford found that no one multitasks very well, no matter how old they are. Learn to
Published on September 27, 2016

Make 2013 a Success An Interview With Rebecca Ryan

Article Learn how to make 2013 a success.  An interview with Rebecca Ryan uncovers what motivates the next generation of CPAs.
Published on September 27, 2016

The Edge Newsletter Archived Articles 2015

Article 2015 Young CPA Edge Newsletter article archive.
Published on September 27, 2016

8 tips for surviving busy season

Article The 60-hour, six-day workweeks can create a hectic office environment. But if they manage their time correctly and take steps to lower their stress levels, young CPAs can survive and even thrive during this period.
Published on September 27, 2016

EDGE Experience

Conference Overview EDGE is all about your professional role today, your goals for the future and how to close the gap with new leadership and communication skills, technical know-how, expanded career connections and so much more.
Published on September 27, 2016

Mentoring

Article Effective mentoring relationships start with trust and a good quality match between mentor and the young CPA. Whether an informal or formal arrangement, mentoring can be a great investment for both you and your firm.
Published on September 27, 2016

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