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Member Only Content

2011 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

You can review the latest Release Notes.

General Notes:

The June 2011 release of the Peer Review Program Manual should be mailed to subscribers by the end of July 2011.  If you have not received your update by then, please contact AICPA Member Services at 888.777.7077.

The checklists have been updated for SSARS 19, which is effective for compilations and reviews of financial statements with periods ending on or after December 15, 2010.  Peer reviewers should use checklist 20,200A, 20,300A, 23,200A and 23,300A for engagements with periods ending before December 15, 2010.

The checklists have been updated through FASB Accounting Standards Update number 2010-18.

The Quality Control Questionnaires (sections 4300 and 4400) were updated in 2010 and again in 2011. If the appropriate questionnaire is completed by the firm in adequate detail, 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.

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.

Supplemental Checklists

Reviewers should now complete the supplemental checklists for engagement reviews, or document the reason(s) he or she did not in the Review Captain’s Checklist.  For reviews of compilations that omit substantially all disclosures, the reviewer may choose to complete the supplemental checklist, but it is not required.

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.

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PFP Community

Article Learn more about each of the committees that support the section, get updated with our member publications, and share ideas with your peers in the member forums.
Published on May 05, 2016

PCPS Succession Planning Resource Center

Overview The Succession Planning Resource Center offers small to medium-sized firms the resources they need to make their firms succession-ready. The material has been developed from a big-picture, holistic perspective to help practitioners effectively address their succession management needs.
Published on May 05, 2016


Overview The Not-for-Profit Section of AICPA
Published on May 05, 2016


Overview The join CPEA page describes the benefits and services of the CPEA and the levels of membership. Presents the reasons why joining the CPEA is a smart choice. Provides the cost of the membership levels.
Published on May 05, 2016


Article The AICPA offers members discounts on Xerox products.
Published on May 05, 2016


Article The AICPA offers discounts on Dell products to its members.
Published on May 05, 2016

NewslettersTax Section News

Newsletter Tax Section News is a section-only monthly e-newsletter that provides in-depth articles on trending topics, announcements of new tools & resources, highlights upcoming webcasts and conferences, and more!
Published on May 04, 2016

Letters of Comment on Exposure Draft of Proposed SSARSs Addressing Compilations of Prospective and Pro Forma Financial I...

Overview Comment Letter #1 - Sergio Felipe Mercado P. Comment Letter #2 - Texas Society of Certified Public Accountants Comment Letter #3 - RSM US LLP Comment Letter #4 - New Jersey Society of Certified Public Accountants Comment Letter #5 - Pen
Published on May 04, 2016

Tax CPE & Learning

Overview The AICPA Tax Section schedules webcasts and events that focus on many current tax issues that impact tax practices and business and industry members. This page provides registration links and other information on upcoming learning opportunities.
Published on May 04, 2016

2012 Annual Compliance Kit

Checklist 2012 Annual Compliance Kit: includes organizers, engagement letters, checklists, practice guides for 2012 tax return year.
Published on May 04, 2016

Annual Compliance Kit - 2014

Published on May 04, 2016

2015 Annual Compliance Kit

Overview Our comprehensive package of resources are now available for download! We have checklists, organizers, and engagement letters for key practice areas, including: Corporations, Estates, Trusts & Gifts, Exempt Organizations, Individuals, Partnerships, and S Corporations. Our practice guides cover nexus, state and local unique tax considerations for both business and individual
Published on May 04, 2016

Comment Letter from the Florida Board of Accountancy

Comment Letter The Florida Board of Accountancy submitted a comment letter on the PEEC's November 2015 exposure draft.
Published on May 04, 2016

Current PFP News

Newsletter In this issue: Leg/Reg: New Resource Page: Elder Planning and Life Transitions after Retirement | New in the Learning Library: Later Life Planning: New Services to Offer Aging Clients
Published on May 04, 2016

Personal Financial Planning

Overview An overview of the Personal Financial Planning Division.
Published on May 04, 2016

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