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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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CPA Marketing Toolkit

Tools The CPA Marketing Tool Kit contains a host of resources and information to help members promote their practices and assist with their marketing and communications efforts.
Published on September 30, 2016

CPA/PFS Advertisements

Article PFP-related advertisements with PFS credential for members to use in their local media.
Published on September 30, 2016

CPA Planner Toolkit Advertisements

Advertisement PFP-related advertisements for members to use in their local media.
Published on September 30, 2016

AICPA Member Discount Program

Article The AICPA offers discounts on products and services from premium brands to its members.
Published on September 30, 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 September 30, 2016

NPRC Resources

Overview Review and download National Peer Review Committee Resources.
Published on September 30, 2016

2016 Peer Review Firm Terminations

Overview View a list of firms that were terminated from the AICPA Peer Review Program during 2016.
Published on September 30, 2016

Peer Review Webcast Archive Page

Webcast Archive Access archived Peer Review webcasts.
Published on September 29, 2016

AICPA Recommendations on Notice 2016-48, Implementation of PATH Act ITIN Provisions

Comment Letter The AICPA has provided recommendations to the IRS regarding Notice 2016-48, Implementation of the PATH Act ITIN Provisions.  Among the recommendations are a request for additional notice and outreach by the IRS to those taxpayers with expiring ITINs, allowing early renewal of ITINs set to automatically expire in later years,
Published on September 29, 2016

Archived Peer Review Board Open Session Meeting Materials and Highlights

Meeting Highlights 2015   January 2015 Materials for the January 27, 2015 Open Session Meeting Highlights from the January 27, 2015 Open Session Meeting May 2015 Materials for the May 5, 2015 O
Published on September 29, 2016

Archived Peer Review Standards

Professional Standards On this page, you'll find archives of the Peer Review Standards, Interpretations, Guidance and a summary of Peer Review.
Published on September 29, 2016

Integrate Succession into Your Firm Culture

Article The medium firm article in the September edition of The Practicing CPA, written by W. Allen Carroll, Jr., CPA/ABV, CFF, CVA and Morgan Cooper, discusses this firms approach to succession planning. The article describes how the firm invests heavily in their employees to build a strong pool of candidates for
Published on September 29, 2016

Center for Plain English Accounting

Overview The CPEA’s straight-forward and clear style of writing and speaking allows practitioners the opportunity to understand the applicability of this literature when they are preparing financial statements and/or when they are auditing, reviewing, and compiling those financial statements.
Published on September 29, 2016


Published on September 29, 2016

Center for Plain English Accounting Webcasts

Webcast Upcoming schedule and archive for CPEA members so that webcasts can be viewed by those who cannot participate in the "live" programs.
Published on September 29, 2016

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