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Enhanced Peer Review of Auditors of Broker-Dealers

Guidance The PCAOB recently announced a proposal for an interim broker-dealer inspection program. Under the proposal, the PCAOB will inspect, over the next two years, all types of broker-dealers (BDs) to determine what auditing standards are needed and what...
Published on March 18, 2011

Peer Review Alert 11-02 Broker-Dealers

Professional Standards A proposal for an interim broker-dealer inspection program. Under the proposal, the PCAOB will inspect, over the next two years, all types of broker-dealers (BDs) to determine what auditing standards are needed and what...
Published on March 18, 2011

2011 Supplemental Checklist for Review of Broker-Dealer Audit Engagments

Checklist The Supplement Checklist for Review of Broker-Dealer Audit Engagements was developed for use by reviewers of broker-dealer audit engagements. It should be used in conjunction with the General Audit Engagement Checklist, the Financial Reporting and...
Published on April 05, 2013

2012 Supplemental Checklist for Review of Broker-Dealer Audit Engagements

Checklist The Supplement Checklist for Review of Broker-Dealer Audit Engagements for 2012 was developed for use by reviewers of broker-dealer audit engagements. It should be used in conjunction with the General Audit Engagement Checklist, the Financial...
Published on April 03, 2013

2013 22160 Supplemental Checklist for Review of Broker-Dealer Audit Engagments

Checklist The Supplement Checklist for Review of Broker-Dealer Audit Engagements was developed for use by reviewers of broker-dealer audit engagements. It should be used in conjunction with the General Audit Engagement Checklist, the Financial Reporting and...
Published on December 18, 2012

National Peer Review Committee

Overview On this page, you'll find information on and about the National Peer Review Committee (NPRC) formerly known as the Center for Public Company Audit Firms Peer Review Program (CPCAF PRP).
Published on February 22, 2013

2012 Team Captain Checklists

Checklist Download all of the resources you will need to perform a system review.  These materials are for peer reviews commencing on or after January 1, 2012.
Published on April 11, 2013

2011 System Reviews - Team Captain Checklists

Checklist Download all of the files you will need to get started on a System Review.  Most of these files have been updated for 2011.
Published on April 03, 2013

2013 Team Captain Checklists

Checklist Download all of the resources you will need to perform a system review. These materials are for peer reviews commencing on or after January 1, 2013.
Published on April 11, 2013

Audits of Broker-Dealers

News Download an article that clarifies when firms that audit broker-dealers should have reviews administered by the National Peer Review Committee (National PRC
Published on February 06, 2012

Peer Review For CPA Firms

Overview Resources for CPA firms interested in peer review.  You can download the enrollment form, the change form, find a course that helps you prepare for your upcoming peer review, or find information on selecting a peer reviewer.
Published on April 24, 2013

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Brokers and Dealers in Securities - AICPA Audit and Accounting Guide

This guide provides basic information on the securities industry and a broker-dealer' books and records. In addition, SEC regulatory requirements and the related reporting is discussed along with relevant accounting and audit (updated for clarity) topics of particular importance to the audit of a broker-dealer.



AICPA Audit and Accounting Guide Set -- Online Subscription (Academic)

This Audit and Accounting Guide summarizes applicable practices and delivers "how-to" advice for handling almost every type of financial statement.



The Auditor's Report: Comprehensive Guidance and Examples

The AICPA's new online tool, The Auditor's Report: Comprehensive Guidance and Examples, provides expert guidance on developing the auditor's report in accordance with applicable AICPA Professional Standards, including the new clarified auditing standards. Offered in a convenient and efficient online format, subscribers to this online tool can download the sample auditor's reports for easy mark up and customization.

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