SEC Practice Section Peer Review Program Manual

Applicability:
Although the Program Manual, and certain documents therein, are still currently titled “SECPS” (with the CPCAF PRP’s predecessor’s name) they should be used for performing and reporting on CPCAF PRP peer reviews until implementation of the new Standards (http://www.aicpa.org/download/practmon/2009_stds.pdf), which are effective 1/1/09.

In addition, some of the practice aids (for instance, the engagement checklists) are labeled as AICPA Peer Review Program aids (and use that program’s reference numbers). However, they apply to CPCAF PRP reviews as well and were developed or updated by both the AICPA Peer Review Program’s Peer Review Board and the CPCAF’s Peer Review Committee for both programs’ use.

Sections of the Program Manual are dated as of their last update.

Engagement Profiles:
If a team captain would like to email the firm the Engagement Profile, we have provided files containing only the Engagement Profiles. In these files, the checklist section number and title are included in the header of the document. A “P” has been added to the checklist section number to differentiate between these files and the regular checklists. In addition, various other forms have been provided, without the instructions, for the reviewer’s convenience.

Download Engagement Profiles and other materials

For peer reviews of firms with SEC issuers

If you have any questions concerning this Manual, please contact CPCAF PRP staff.

Download PDF versions of the Program Manual’s “Table of Contents” sections

Template versions of the following sections available:

11,100	Instructions to Firms
11,200	Instructions to Reviewers

12,120	Review Team Captain Checklist
12,120A	Summary Review Memorandum

13,100	Instructions for Use of Peer Review Program Questionnaires and Guidelines
13,210	Quality Control Policies and Procedures Questionnaire for Firms with Ten or Fewer Professional Staff
13,240	Quality Control Policies and Procedures For Firms With More Than Ten Professional Staff

13,310	Guidelines for Review of Quality Control Policies and Procedures for Firms With Ten or Fewer Professional Staff
13,340	Guidelines for Review of Quality Control Policies and Procedures for Firms With More Than Ten Professionals

13,410	Staff Interview Questionnaire
13,440	Staff Interview Questionnaire For Non-CPA Owned Entities Closely Aligned With a CPA Firm

13,510	Quality Control Policies and Procedures Supplemental Questionnaire for Non-CPA Owned Entities Closely Aligned With a CPA Firm
13,550	Managing Partner / Chief Executive Officer Interview

13,600a	Instructions for Use of Matter for Further Consideration Forms - System Reviews
13,600b	Summary of Matter for Further Consideration Forms and Conclusions on the Review

13,710	Supplemental Peer Review Program Guidelines Alternative Practice Structures

18,100	Monitoring Guidance
18,200	Guide for Performing Inspections

20,100	Instructions for Use of Peer Review Engagement Checklists in the Center for Public Company Audit Firms Peer Review Program (CPCAF PRP) and the AICPA Peer Review Program
20,200	General Compilation Engagement Checklist
20,300	General Review Engagement Checklist
20,400	General Audit Engagement Checklist
20,500	Governmental Audit Engagement Checklist (GASB 34)
20,600	Not-for-Profit Audit Engagement Checklist
20,700	Employee Benefit Plan Audit Engagement Checklist
20,800	Prospective Financial Statement Engagement Checklist
20,900	Agreed-Upon Procedures Engagement Checklist

21,000	Other Attestation Engagement Checklist
22,010	Supplemental Checklist for Review of Banks and Savings Institutions Audit Engagements
22,040	Supplemental Checklist for Review of Construction Contractor Engagements
22,060	Supplemental Checklist for Review of Common Interest Realty Associations
22,070	Supplemental Checklist for Review of Engagements of Health Care Organizations
22,080	Supplemental Checklist for Review of Audits of HUD Engagements
22,090	Supplemental Checklist for Review of Personal Financial Statement Engagements
22,100	Supplemental Checklist for Review of A-133 Single Audit Act Engagements
22,110	Supplemental Checklist for Review of Audit Engagements Performed in Accordance With Government Auditing Standards (Yellow Book) 2003 Revision
22,110A	Supplemental Checklist for Review of Audit Engagements Performed in Accordance with Government Auditing Standards (Yellow Book) July 2007 Revision
22,120	Supplemental Checklist for Review of Agreed Upon Procedures and Other Attestation Engagements Performed in Accordance With Government Auditing Standards (Yellow Book) 2003 Revision
22,120A	Supplemental Checklist for Review of Agreed Upon Procedures and Other Attestation Engagements Performed in Accordance with Government Auditing Standards (Yellow Book) July 2007 Revision
22,300	Financial Reporting and Disclosure Checklist