Team and Review Captain Checklists


Current Peer Review Team and Review Captain Checklists 


NEW:  PRPM to remain on Peer Review website, including Team/Review Captain Packages.

To improve audit quality, make the peer review process more efficient and address feedback, the PRPM, including Team/Review Captain Packages, will remain on the peer review website available for download to AICPA members, with some content available to the public (Standards, Interpretations, etc.) The content includes:


Engagement checklists,
Supplemental checklists,
Team/Review Captain Package zip files, and
Practice Management Toolkits


These materials will also be maintained on the AICPA's Online Professional Library (OPL) for subscribers. Those subscribers will have ability to:


Search the PRPM,
Add bookmarks and research notes, and
Link to references in guidance within their other OPL subscriptions


Single user and discounted multi-user subscriptions are available for purchase . Multi-user subscriptions are based on the number of concurrent users, i.e. how many firm employees will need access to OPL during the same time frame. For further information, see here, under "multi-user subscription." 


Both resources will be kept up to-date. For updates, continue to monitor Reviewer Alerts. Also see Q&A on PRPM in OPL.  


Quality Control Considerations for System Reviews

At the May 2016 Peer Review Board meeting, the new Guidelines for Review and Testing of Quality Control Policies and Procedures checklists were approved effective for reviews commencing on or after January 1, 2017 with early implementation permitted. In response, the Peer Review team in collaboration with the AICPA’s A&A team have developed the following tool to assist reviewers with their understanding of the Statement on Quality Control Standards number 8 (SQCS No. 8) and how those quality control (QC) standards should be considered during a system peer review that commences after January 1, 2017.  For more information, download the Q&A: Quality Control Considerations for System Reviews

Peer Review Team and Review Captain Checklists

Team Captain
Checklist Webpage


Download Checklists, Questionnaires, Profiles and other Related Material to Perform System Reviews.

Review Captain
Checklist Webpage


Download Checklists, Profiles and other Related Material to Perform Engagement Reviews.  

Practice Management


Download additional tools to perform reviews from the Practice Management Toolkits. 

Zip File


Download all zip files for the Team Captain and Review Captain Checklists, Engagement Profiles and Practice Management Toolkits. 


2015 Team and Review Captain Checklists
Materials superseded June 2015
2014 Team and Review Captain Checklists

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