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Archived 2010 Team and Review Captain Checklists 

You can download Checklists, Questionnaires and other Material to Perform System Reviews.
 
You can download Checklists and other Material to Perform Engagement Reviews.

Updates – 2010 Engagement Checklists and Practice Aids

The 2010 version of all documents are in PDF format.

If you subscribe to the Peer Review Program Manual, you should have received your 2010 update. Subscribe to the loose-leaf binder and searchable cd-rom.

General Notes:
Each section of the manual was updated for the revised Peer Review Standards, effective January 1, 2009.

The Quality Control Questionnaires (sections 4300 and 4400) were updated in 2010. If the appropriate questionnaire is completed by the firm in adequate detail prior to January 1, 2010, it can normally be used to comply with Statement on Quality Control Standards No. 7, effective January 1, 2010. 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 2010 checklists. The codes no longer differentiate between limited and full scope audits. A separate code has been created for ESOP plans.

Additional Documentation

As with prior versions, if additional documentation is necessary for any checklist or practice aid item, you 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.

You should use the 2010 revised forms and checklists for reviews commencing on or after May 1, 2010 with the exception of the A-133 checklists which are required to be used after November 1, 2009.  We encourage you to use the 2010 revised forms and checklists prior to May 1, 2010.

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Certified in Financial Forensics (CFF) Credential

Overview Take the CFF Exam for free! Purchase a qualifying review course or certificate program and get the CFF Exam for free. Offer valid for the Spring and Summer 2016 exam windows for first-time exam registrants only. See registration pages for m
Published on April 28, 2016

Accredited in Business Valuation Credential

Overview Learn how to obtain the Accredited in Business Valuation credential and also find useful information and resources for current ABVs.
Published on April 28, 2016

FVS News & Publications

News Access all of our current and archived member publications that provide guidance on current and emerging developments from the Forensic and Valuation Section.
Published on April 28, 2016

The Forensic and Valuation Services Center

Home The Forensic and Valuation Services Center provides CPAs with  resources for forensic and valuation services and member benefits.
Published on April 28, 2016

Starwood Hotels

Article AICPA offers member discounts on  Starwood Hotels and Resorts.
Published on April 28, 2016

Individual Memberships

Overview The AICPA offers a variety of memberships. Join the AICPA today.
Published on April 28, 2016

TestHomeTR

Article
Published on April 28, 2016

Tax Practice Management

Overview Tax Practice Management webpage that provides guidance, tools, resources, and learning opportunities. Also provides access to additional resources for tax section members around practice management.
Published on April 28, 2016

AICPA Professional Standards Overview

Publication AICPA Professional Standards offers a comprehensive source of pronouncements issued by the AICPA. Pronouncements are arranged by subject with amendments noted, superseded portions deleted, and conforming changes reflected.
Published on April 28, 2016

Authoritative Standards

Professional Standards AICPA authoritative standards publications provide accounting professionals the authoritative standards of the FASB, GASB, PCAOB, AICPA's Auditing Standards Board , Accounting and Review Services Committee , and other AICPA senior technical committees.
Published on April 28, 2016

Online Professional Library Product List

Overview This list provides product subscription pricing for the Online Professional Library. It contains the member and nonmember pricing for all publications included in the Online Professional Library.
Published on April 28, 2016

Tax

Overview AICPA is committed to promoting CPAs as the most trusted professional and premier provider of tax services. We offer information and resources related to tax return planning, preparation, examination and representation, with practices tools to assist with navigating IRS, tax practice quality control and management, as well as guidance and
Published on April 28, 2016

Ethics Enforcement

Report The Professional Ethics Division investigates potential disciplinary matters involving members of the AICPA and state CPA societies participating in the Joint Ethics Enforcement Program. PEEC Non-Enforcement Policy - Members Who Perform PCAOB
Published on April 28, 2016

IMTA News - Current Issue

Newsletter This page features the IMTA Division's latest e-newsletter, IMTA News.
Published on April 28, 2016

Information Management and Technology Assurance

Overview An overview of the AICPA's Information Management and Technology Assurance section.
Published on April 28, 2016

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