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Archived 2009 Team or Review Captain Checklists 

Updates – 2009 Engagement Checklists and Practice Aids

The 2009 version of all documents are in PDF format. The PDF version will allow users to easily complete the checklists, eliminate formatting issues, allow users to save and print, and does not require the purchase of additional software. The latest version of Adobe Reader is available for free at http://www.adobe.com/products/acrobat/readstep2.html.

If you do not currently have a subscription for the manual or need to follow up on your subscription, you should contact the AICPA Store at www.cpa2biz.com.

General Notes:

Each section of the manual has been updated for the revised Peer Review Standards, effective January 1, 2009.

The Quality Control Questionnaires (sections 4300 and 4400) were updated in 2009. If the appropriate questionnaire is completed by the firm in adequate detail prior to January 1, 2009, it can normally be used to comply with Statement on Quality Control Standards No. 7, effective January 1, 2009. 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 2009 documents. The codes no longer differentiate between limited and full scope audits. A separate code has been created for ESOP plans.

Additional Documentation

As with the previous checklists in MS Word, if additional documentation is necessary for any checklist or practice aid item, the reviewer 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.

The 2009 documents must be used for all peer reviews commencing on or after January 1, 2009.

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Peer Review System Review Engagement Checklist Profiles

Checklist Download a zip file of all Peer Review system review engagement checklist profiles.
Published on June 28, 2016

2015 Year in Review

Overview Recap of PFP milestones and resources released or revised in 2015.
Published on June 28, 2016

Tax Identity Theft Information and Tools

Overview Identity theft is a growing area of concern for taxpayers and practitioners.  The AICPA has created this page to provide members with information about preventing identity theft, including tips to provide clients, and steps to take if it occurs.
Published on June 28, 2016

Tax Identity Theft Toolkit

Toolkit This toolkit provides members the resources to discuss identity theft issues with the client, address account problems with the IRS, and help proactively protect client information.
Published on June 28, 2016

Software Entities Revenue Recognition Task Force

Article The Software Entities Revenue Recognition Task Force has been created to address issues which may arise due to FASB's new revenue recognition standard. Here you will find the issues identified and further discussion.
Published on June 28, 2016

Brokers and Dealers in Securities Revenue Recognition Task Force

Article The Brokers and Dealers in Securities Revenue Recognition Task Force has been created to address issues which may arise due to FASB's new revenue recognition standard. Here you will find the issues identified and further discussion.
Published on June 28, 2016

Aerospace and Defense Revenue Recognition Task Force

Article The Aerospace and Defense Revenue Recognition Task Force has been created to address issues which may arise due to FASB's new revenue recognition standard. Here you will find the issues identified and further discussion.
Published on June 28, 2016

Engineering & Construction Contractors Revenue Recognition Task Force

Article The Construction Contractors Revenue Recognition Task Force has been created to address issues which may arise due to FASB's new revenue recognition standard. Here you will find the issues identified and further discussion.
Published on June 28, 2016

AICPA Code of Professional Conduct

Professional Standards This section includes the most current AICPA Code of Professional Conduct.  Also available for download are the pdf versions of the historical Code of Professional Conduct.
Published on June 28, 2016

Health Care Entities Revenue Recognition Task Force

Article The Health Care Entities Revenue Recognition Task Force has been created to address issues which may arise due to FASB's new revenue recognition standard. Here you will find the issues identified and further discussion.
Published on June 28, 2016

Airlines Revenue Recognition Task Force

Article The Airlines Revenue Recognition Task Force has been created to address issues which may arise due to FASB's new revenue recognition standard. Here you will find the issues identified and further discussion.
Published on June 28, 2016

Gaming Entities Revenue Recognition Task Force

Article The Gaming Entities Revenue Recognition Task Force has been created to address issues which may arise due to FASB's new revenue recognition standard. Here you will find the issues identified and further discussion.
Published on June 28, 2016

Preserving the Cash Basis Method of Accounting for CPA Firms

Overview The AICPA is opposed to certain provisions included in tax reform proposals that would limit the availability of the cash basis method of accounting.
Published on June 28, 2016

States Not Requiring Firm Registration Under Mobility

Quick Reference Guide A map showing which states require firm registration under mobility and which do not.
Published on June 28, 2016

Comprehensive Definition of Attest Map

Quick Reference Guide A map of the United States that shows which states have adopted the comprehensive definition of attest, which need conforming changes, and which have pending legislation.
Published on June 28, 2016

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