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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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Practice Management Recruitment Ideas for the 21st Century

Newsletter Now that you have had a chance to breathe after our April 18th filing deadline this year, what have you learned from busy season? As you take stock of what experiences you had, thoughts, and ideas regarding the direction you want to go, has staffing gone up on your list
Published on May 27, 2016

Top 10 Billing and Collection Best Practices

Newsletter Billing and collection are necessary evils in the public accounting profession. Most professionals strongly dislike the tasks, but if no invoices go out the door, and no collections of those invoices happen, then your accounting practice will come to a screeching halt. One of the most important ingredients to make
Published on May 27, 2016

Making Next Year Better A CPAs Guide to Using the Past to Plan for the Future

Newsletter It happens every year. You’ve completed those last returns and filed that last extension. You celebrate what went right and think about what you can do in the future to make tax filing season easier and less stressful for everyone. As you begin to resume a more normal workload or
Published on May 27, 2016

Issue Spotlight International Reporting Deadlines Are Fast Approaching

Newsletter More “everyday” tax clients are having international filing obligations, so practitioners should ask their clients about income and reportable assets in another country. A number of international returns, some of which are afforded the opportunity to be extended, need to be completed now or clients may be subject to substantial
Published on May 27, 2016

Letter from the Chair IRS Future State

Newsletter Quarterly letter from the Tax Executive Committee Chair with updates on tax advocacy, tax practice & ethics, and tax membership.
Published on May 27, 2016

Starwood Hotels

Article AICPA offers member discounts on  Starwood Hotels and Resorts.
Published on May 25, 2016

FedEx Shipping

Article AICPA offers members discounts on FedEx Shipping services.
Published on May 25, 2016

AICPA Membership Benefits

Article The benefits of AICPA Membership including member discounts, advocacy, community and guidance.
Published on May 25, 2016

AICPA Membership

Overview An introduction to the benefits and rewards of AICPA membership and a guide to AICPA membership categories.
Published on May 25, 2016

Tax Practice Responsibilities Committee

Roster The Tax Practice Responsibilities Committee monitors and makes recommendations on internal and external rules. They also maintain relations with the Director of the IRS Office of Professional Responsibility, who has authority to discipline practitioners in their practice before the IRS.
Published on May 25, 2016

Benefits Connect

Article The many different benefits to becoming a member of the AICPA.
Published on May 25, 2016

Tax Practice and Procedures Committee

Article The Tax Practice and Procedures Committee monitors developments in and changes to IRS procedural and administrative guidance.
Published on May 25, 2016

Tax Practice Management Committee (TPMC)

Roster The Tax Practice Management Committee develops products and services including tax practice guides for AICPA Tax Section members that improve the quality, efficiency, and profitability of members’ tax practices, and help members maintain high practice standards.
Published on May 25, 2016

Tax Executive Committee

Roster The TEC helps the Tax Division achieve its mission to "serve the public interest by assisting AICPA members to be the most trusted professional providers of tax services, and by advocating sound tax policy and effective tax administration."
Published on May 25, 2016

PCPS Networking Groups

Overview PCPS Networking Group meetings provide a forum for practice management discussions  where the members can take advantage of the valuable knowledge of their colleagues and share their own knowledge as well.
Published on May 25, 2016

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