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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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Professional Ethics

Overview The Professional Ethics Executive Committee is a senior technical committee of the AICPA charged with the responsibility of interpreting and enforcing the AICPA Code of Professional Conduct.
Published on May 24, 2016

P. Thomas Austin PFP Division Scholarship

Application This scholarship will cover the registration fee and travel expenses of an emerging CPA to attend the 2015 Advanced Estate Planning Conference.
Published on May 24, 2016

Cybersecurity

Overview Available resources to broaden understanding of information security issues and concerns.
Published on May 24, 2016

Fair Value Quality Initiative

Article AICPA and others have worked together to focus on issues facing the valuation profession and are seeking comments on the scopes of the Mandatory Performance Framework and the related Application of the Mandatory Performance Framework.
Published on May 24, 2016

Mandatory-performance-framework-exposure-draft

Article
Published on May 24, 2016

Mandatory-performance-framework-application-exposure-draft

Article
Published on May 24, 2016

Fair-value-quality-initiative-progress-report

Article
Published on May 24, 2016

PCPS Networking Groups

Overview PCPS Networking Group meetings provide a forum for practice management discussions  where the members can take advantage of the valuable knowledge of their colleagues and share their own knowledge as well.
Published on May 24, 2016

PCPS Events & Webcasts

Overview PCPS has several events relevant to firm practice management and offers them to the PCPS community as a benefit of their membership. Here you will find access to upcoming events including conferences, networking groups and more!
Published on May 24, 2016

Tax Section Webcast Archives

Webcast Archive Tax Section webcasts, presentation slides, and handouts are archived and available for Tax Section members to watch on-demand (without CPE) for one year following the live event.
Published on May 24, 2016

Crowdfunding and Regulation A Rules

Article This webpage features information on the small business capital-raising rules issued under the United States Securities and Exchange Commission’s Jumpstart Our Business Startups (JOBS) Act.
Published on May 24, 2016

AICPA Credit Cards

Article The AICPA Member Discount Progam offers credit card options from Bank of America.
Published on May 24, 2016

Accounting Education Center Resources

Classroom Resources Directory of AICPA resources for use by accounting educators including career awareness materials, curriculum development tools, scholarship and award program applications and student competency assessment framework.
Published on May 24, 2016

The Practicing CPA

Newsletter This publication provides information on practice management issues and new technical developments and delivers related practitioner perspective from all firm sizes on potential opportunities and creative strategies and solutions for practice management success.
Published on May 24, 2016

The CPA Advocate - Archived Articles 2016

Newsletter The CPA Advocate, is dedicated to keeping you informed about the AICPA's advocacy efforts on the behalf of the CPA profession.
Published on May 24, 2016

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