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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 CPE and Events

Overview On the CPE and Events page, you'll find information on the annual Peer Review Conference, Peer Reviewer Training courses and Peer Review Webcasts.
Published on May 01, 2016

Training for Reviews of Certain Must-Select Engagements

CPE Access CPE course information for peer review training.
Published on May 01, 2016

Peer Review Training for Ongoing Qualification

CPE Access CPE course information for peer review training.
Published on May 01, 2016

Peer Review Training for Initial Qualification

CPE Access CPE course information for peer review training.
Published on May 01, 2016

Peer Review For Sole Practitioners and Small Firms

Overview On the Peer Review page for Sole Practitioners and Small Firms, 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 May 01, 2016

Peer Review For Large Firms

Overview On the Peer Review page for Medium Firms, 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 May 01, 2016

Peer Review For Medium Firms

Overview On the Peer Review page for Medium Firms, 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 May 01, 2016

Peer Review For CPA Firms

Overview Resources for CPA firms interested in peer review organized by firm size.  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 May 01, 2016

BizFilings

Article AICPA members receive a discount on services from BizFilings
Published on May 01, 2016

Lenovo

Article The AICPA offers members discounts on Lenovo products.
Published on May 01, 2016

Starwood Hotels

Article AICPA offers member discounts on  Starwood Hotels and Resorts.
Published on May 01, 2016

AICPA Credit Cards

Article The AICPA Member Discount Progam offers credit card options from Bank of America.
Published on May 01, 2016

AICPA Member Discount Program

Article The AICPA offers discounts on products and services from premium brands to its members.
Published on May 01, 2016

Information Management and Technology Assurance Podcasts

Podcasts Podcast recorded by executive committee members of the IMTA Division on a variety of topics.
Published on April 29, 2016

Service Organization Controls (SOC) Schools

CPE The AICPA SOC School is designed to educate CPA practitioners who want to learn how to provide best in class services related to service organization  controls.
Published on April 29, 2016

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