Peer Review Checklists for Review Captains 


Please note, for reviews that commenced before January 1, 2017, archives of the checklists and forms are here.


REMINDER: Peer Review Guidance and Practice Aid Changes Effective January 2017

During 2016, the AICPA Peer Review Board (PRB) approved significant changes to the Peer Review Standards, Interpretations, other related guidance and practice aids, which are effective for reviews commencing on or after January 1, 2017. These changes impact all phases of a peer review – planning, execution and reporting.

For more information, see the October 2016 Reviewer Alertthis webpage or the May 2017 PRB Materials.

F
or updates, continue to monitor Reviewer Alerts.

 

In performing peer reviews, review teams must complete all relevant programs and checklists issued by the PRB in a professional manner. Failure to do so may cause a presumption that the review has not been performed in conformity with the Standards governing the Program.
    

Section 6,000 Engagement Reviews

Section
Number


Month Last Modified (Effective First of Subsequent Month)


Section Title

6,100   06/2017 (prev. 04/2017)   Instructions to Firms Having an Engagement Review
6,200   04/2017 (prev. 12/2016)   Instructions to Reviewers Performing Engagement Reviews
6,250   12/2016 (prev. 12/2013)    Examples of Deficiencies That Might Be Included in an Engagement Review Report
6,300   06/2017 (prev. 12/2016)   Review Captain Summary - Fillable PDF
6,300   06/2017 (prev. 12/2016)   Review Captain Summary - Excel
6,350
04/2014
Disposition of Matters for Further Consideration (DMFC) Form
6,500A
01/2013
Instructions for Use of Matter for Further Consideration (MFC) Forms for Engagement Reviews
6,500B
01/2013
Matter for Further Consideration (MFC) Form for Engagement Reviews
6,600A 04/2017 (prev. 12/2016) Instructions for Use of Findings for Further Consideration (FFC) Forms for Engagement Reviews
6,600B   04/2017 (prev. 12/2016)    Finding for Further Consideration Form for Engagement Reviews


Section 23,000 Peer Review Engagement Checklists - Engagement Reviews

Section
Number


Month Last Modified (Effective First of Subsequent Month)


Section Title
23,100    05/2015 (prev. 05/2014)
  Instructions for Use of Reviewer's Engagement Checklists - Engagement Reviews
23,200   10/2015 (prev. 05/2015)   Engagement Reviews - General (For engagements performed in accordance with SSARS No. 19, Compilation and Review Engagements)
23,200A   10/2015 (prev. 05/2015)   Engagement Reviews - General (For engagements performed in accordance with SSARS No. 21, Statements on Standards for Accounting and Review Services: Clarification and Recodification)
23,300   10/2015 (prev. 05/2015)   Engagement Reviews - Compilations that Omit Substantially All Disclosures Checklist (For engagements performed in accordance with SSARS No. 19, Compilation and Review Engagements)
23,300A   10/2015 (prev. 05/2015)   Engagement Reviews - Compilations that Omit Substantially All Disclosures Checklist (For engagements performed in accordance with SSARS No. 21, Statements on Standards for Accounting and Review Services: Clarification and Recodification)
23,400    05/2015 (prev. 05/2014)   Engagement Reviews - Agreed-Upon Procedures Checklist
23,500    05/2015 (prev. 05/2014)   Engagement Reviews - Other Attestation Engagement Checklist
23,600    05/2015 (prev. 05/2014)   Financial Reporting and Disclosure Checklist
23,700

04/2014

FRF for SMEsTM Financial Reporting and Disclosure Checklist
         
Zip File   06/2017 (prev. 04/2017)     Download all materials for engagement reviews.



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