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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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ARSC Meeting May 17-19, 2016

Meeting Materials Meeting Agenda and Materials for May 17-19, 2016 ARSC Meeting
Published on May 03, 2016

ASB Meeting Agenda and Materials May 2016

Meeting Materials Meeting Date:  May 24-26, 2016 Park City, UT Westgate Park City Resort 3000 Canyons Resort Drive Park City, UT  84098 Please visit the hotel website for more information regarding this hotel, such as amenities, restaurants, direct
Published on May 03, 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 03, 2016

AICPA Professional Standards Overview

Publication AICPA Professional Standards offers a comprehensive source of pronouncements issued by the AICPA. Pronouncements are arranged by subject with amendments noted, superseded portions deleted, and conforming changes reflected.
Published on May 03, 2016

How to reduce stress at work

Article Being a CPA is a great job but can also be a stressful one sometimes. Young CPAs, in particular, juggle multiple tasks at different stages of completion, often for multiple bosses. Busy season’s tight deadlines and revolving-door work flow heighten the pressure.
Published on May 03, 2016

Would You Rather be Happy or Wealthy

Article Where are you on the money versus happiness scale? Would you rather be wealthy or satisfied with your life? Mackay McNeill, CPA/PFS, author of The Intersection of Joy and Money, sits down with the EDGE staff to discuss how this topic affects younger CPAs. What you think is true versus
Published on May 03, 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 03, 2016

How young CPAs can find opportunities in sustainability

Article CPAs already possess many of the qualities needed to take advantage of the business opportunities being created by the sustainability movement.
Published on May 03, 2016

The Most Important Issues for Women in the Accounting Profession

Article The AICPA “Women in the Profession” initiative continues to discuss and promote issues that all female CPAs need to know about and the male CPAs need to be aware of as well. In this interview with Melissa Hooley, chair of the Women's Initiatives Executive Committee, find out about today’s most
Published on May 03, 2016

Networking Career Success

Article Networking starts with identifying your contacts, making connections, maintaining your network and becoming a resource. Access these and other networking tips here.
Published on May 03, 2016

CPE and Events - YCPA Network

CPE Find CPE for CPAs, along with conferences, and web events specially designed with young CPAs in mind.  Here are events and programs that will enhance your knowledge and improve your skills.
Published on May 03, 2016

Its Your Taxpayer Money Are Legislators Handling it Properly

Article Talking to CPAs about tax and fiscal responsibility is kind of like telling a carpenter what kind of wood to use for his next project. However, all of us have to pay taxes; are our legislators doing what they can to ensure the money is well spent? Without bias toward
Published on May 03, 2016

The Tax Section Newsletter - Articles 2016

Newsletter Tax Section News e-newsletter is a monthly e-newsletter specifically designed for Tax Section members. It provides in-depth articles on trending topics, announcements of new tools & resources, highlights upcoming webcasts and conferences, and more.
Published on May 03, 2016

Tax Research Information and Tools

Overview Tax practitioners provide tax advice to clients on a continuing basis and should be familiar with the applicable standards for providing such advice, including Circular 230, the AICPA’s Code of Professional Conduct, and the AICPA’s Statements on Standards for Tax Services (SSTSs). CPAs need to keep excellent  documentation of all
Published on May 03, 2016

Tax Section Webcast Archives

Webcast Archive Tax Section webcasts, presentation slides, and handouts are archived and available for Tax Section members to watch on-demand (without CPE) for one year following the live event.
Published on May 03, 2016

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