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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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2016 Tax Advocacy Comment Letters

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

AICPA Comment Letter on Unrelated Business Income Expense Allocation Methodologies for Dual Use Facilities

Comment Letter The AICPA Exempt Organizations Taxation Technical Resource Panel submitted a comment letter to the IRS Office of Chief Counsel (TE/GE) with guidelines and examples addressing the allocation of expenses for dual use facilities for the purpose of reporting Unrelated Business Income.
Published on June 27, 2016

20600P Not-For-Profit Audit Engagement Checklist

Checklist Download a pdf file of the 20600P Not-For-Profit Audit Engagement Checklist.
Published on June 27, 2016

Current Engagement Profiles

Checklist   NEW:  PRPM to remain on Peer Review website, including Team/Review Captain Packages. To improve audit quality, make the peer review process more efficient a
Published on June 27, 2016

Expert Panel - Stockbrokerage and Investment Banking

Article The Stockbrokerage and Investment Banking Expert Panel serves to protect the public interest and serves the needs of AICPA members on financial reporting and audit services for stockbrokerage and investment banking institutions by bringing together knowledgeable parties in this specialized area. This page contains additional information about the panel.
Published on June 27, 2016

Current Team Captain Checklists

Checklist   NEW:  PRPM to remain on Peer Review website, including Team/Review Captain Packages. To improve audit quality, make the peer
Published on June 27, 2016

May 2015 20600 Not-For-Profit Audit Engagement Checklist

Checklist Download a pdf file of the 20600 Not-For-Profit Audit Engagement Checklist.
Published on June 27, 2016

Next Version of the Uniform CPA Examination FAQs

Overview Next Version of the Uniform CPA Examination FAQs
Published on June 27, 2016

20500 Governmental Audit Engagement Checklist

Checklist Download a pdf file of the 20500 Governmental Audit Engagement Checklist.
Published on June 27, 2016

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Article
Published on June 27, 2016

Audit Data Analytics Guide

Guide Replaces the current AICPA Analytical Procedures Guide, it discusses audit data analytics and provides examples of how these tools and techniques can be integrated into the audit process at a foundational level.
Published on June 27, 2016

Audit Analytics Framework

Article ASEC’s Emerging Assurance Technologies Task Force established the Audit Data Analytics working group, which focuses on what to do with standardized data once it is received. This working group is current exploring how to map the current audit objec
Published on June 27, 2016

Audit Data Analytics

Article The AICPA’s Assurance Services Executive Committee (ASEC), has created an Emerging Assurance Technologies Task For
Published on June 27, 2016

Reviewer Training

Overview On the CPE and Events page, you'll find information on the annual Peer Review Conference, Peer Reviewer Training courses and Peer Review Webcasts.
Published on June 27, 2016

Peer Review Training for Initial Qualification

CPE Access CPE course information for peer review training.
Published on June 27, 2016

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