2014 Team Captain Checklists 


    2014 Team Captain Checklists
    In performing peer reviews, review teams must complete all relevant programs and checklists issued by the AICPA Peer Review Board in a professional manner. Failure to do so may cause a presumption that the review has not been performed in conformity with the Standards governing the Program.

    If you are a team captain and would like to email the Engagement Profile to the firm, we have provided files containing only the Profiles. In these files, the section number is included in the header on all pages and the title is included in the header on odd-numbered pages. A "P" has been added to the checklist section number to differentiate between these files and the regular checklists.

    Download the Engagement Profiles.


    The checklists have been developed using the latest version of Adobe Acrobat. Accordingly, please ensure you have downloaded the latest version of Adobe Acrobat Reader by clicking the text next to the Adobe icon to the right.

    4,000 System Reviews

    Section
    Number
    Last Modified
    Section Title
    4,000 12/19/2012
    Table of Contents
    4,100 04/01/2014
    Instructions to Firms Having A System Review
    4,200  02/12/2013
    Instructions to Reviewers Performing System Reviews
    4,250  12/30/2013
    Examples of Deficiencies and Case Studies on Writing Deficiencies
    4,300  12/30/2013
    Quality Control Policies and Procedures Documentation Questionnaire for a Sole Practitioner with No Personnel
    4,400  12/30/2013
    Quality Control Policies and Procedures Documentation Questionnaire for Firms with Two or More Personnel
    4,500  12/30/2013
    Guidelines for Review of Quality Control Policies and Procedures for a Sole Practitioner with No Personnel
    4,600  12/30/2013
    Guidelines for Review of Quality Control Policies and Procedures for Firms with Two or More Personnel
    4,700  12/09/2011
    Staff Interview Questionnaire
    4,750  02/20/2009
    Managing Partner/Chief Executive Officer Interview

    4,800

      04/01/2014

      Summary Review Memorandum - Excel File
    4,800  04/01/2014
    Summary Review Memorandum - Fillable PDF
    4,850  12/19/2012
    Disposition of the Matter for Further Consideration Form

    4,900

     04/01/2014

      Team Captain Checklists - Excel File
    4,900  04/01/2014
    Team Captain Checklists - Fillable PDF
    4,950a  12/30/2013
    Instructions for Use of Matter for Further Consideration (MFC) Form for System Reviews
    4,950b  12/30/2013
    Matter for Further Consideration (MFC) Form for System Reviews
    4,960a   12/09/2011
    Instructions for Use of Findings for Further Consideration (FFC) Form for System Reviews
    4,960b   12/09/2011
    Findings for Further Consideration (FFC) Form for System Reviews

     

    Section 5,000 System Reviews of Firms Closely Aligned With Non-CPA Owned Entities

     
    Section Number Last Modified
    Section Title
    5,000   02/20/2009
    Table of Contents
    5,100   12/09/2011
    Quality Control Policies and Procedures Documentation Questionnaire Supplement for Non-CPA Owned Entities Closely Aligned with a CPA Firm
    5,200   12/09/2011
    Supplemental Guidelines for Review of Quality Control Policies and Procedures for Non-CPA Owned Entities Closely Aligned with a CPA Firm
    5,300   02/20/2009
    Staff Interview Questionnaire for Non-CPA Owned Entities Closely Aligned with a CPA Firm

     

    Section 20,000 Peer Review Engagement Checklists - System Reviews

     
    Section Number Last Modified
    Section Title
    20,000   02/12/2013
    Table of Contents
    20,100   02/12/2013
    Instructions for Use of Peer Review Engagement Checklists
    20,200   04/01/2014
    General Compilation Engagement Checklist (For Financial Statements With Periods Ending on or after December 15, 2010)
    20,300   04/01/2014
    General Review Engagement Checklist (For Financial Statements With Periods Ending on or after December 15, 2010)
    20,400   04/01/2014
    General Audit Engagement Checklist (For Financial Statements With Periods Ending on or after December 15, 2012)
    20,500   04/01/2014
    Governmental Audit Engagement Checklist (For Financial Statements With Periods Ending on or after December 15, 2012)
    20,600   04/01/2014
    Not-for-Profit Audit Engagement Checklist (For Financial Statements With Periods Ending on or after December 15, 2012)
    20,700   04/01/2014
    Employee Benefit Plan Audit Engagement Checklist (For Financial Statements With Periods Ending on or after December 15, 2012)
    20,800   04/01/2014
    Prospective Financial Statement Engagement Checklist
    20,900   04/01/2014
    Agreed-Upon Procedures Engagement Checklist
    21,000   04/01/2014
    Other Attestation Engagement Checklist (For Financial Statements With Periods Ending on or after December 15, 2012)
    21,050   04/01/2014
    Review Attestation Engagement Checklist (For Financial Statements With Periods Ending on or After December 15, 2012)
    21,100   04/01/2014
    Reporting on Controls at a Service Organization Checklist (SOC1 Reports)
    21,150   04/01/2014
    Reporting on Controls at a Service Organization Checklist (SOC2 Reports)
    21,200
      04/01/2014   Public Company Accounting Oversight Board Audit Engagement Checklist
    22,000   04/01/2014
    Engagement Checklist Supplements - System Reviews
    22,010   04/01/2014
    Supplemental Checklist for Review of Banks and Savings Institutions Audit Engagements (For Financial Statements With Periods Ending on or after December 15, 2012)
    22,040   04/01/2014
    Supplemental Checklist for Review of Construction Contractor Engagements
    22,060   04/01/2014
    Supplemental Checklist for Review of Common Interest Realty Associations (For Financial Statements With Periods Ending on or after December 15, 2012)
    22,070   04/01/2014
    Supplemental Checklist for Review of Engagements of Health Care Organizations
    22,080   04/01/2014
    Supplemental Checklist for Review of Audits of For-Profit Housing and Urban Development (HUD) Engagements (For Financial Statements With Periods Ending on or after December 15, 2012)
    22,090   04/01/2014

    Supplemental Checklist for Review of Personal Financial Statement Engagements (For Financial Statements With Periods Ending on or after December 15, 2012)

    22,100A   04/01/2014
    Part A Supplemental Checklist for Review of Single Audit Act/A-133 Engagements (For Financial Statements With Periods Ending on or after December 15, 2012)
    22,100B   04/01/2014
    Part B Supplemental Checklist for Review of Single Audit Act/A-133 Engagements (For Financial Statements With Periods Ending on or after December 15, 2012)
    22,110   04/01/2014
    Supplemental Checklist for Review of Audit Engagements Performed in Accordance With Government Auditing Standards (Yellow Book) December 2011 Revision
    22,110A 12/19/2012
    Supplemental Checklist for Review of Audit Engagements Performed in Accordance With Government Auditing Standards (Yellow Book) July 2007 Revision
    22,120   04/01/2014
    Supplemental Checklist for Review of Agreed Upon Procedures and Other Attestation Engagements Performed in Accordance With Government Auditing Standards (Yellow Book) December 2011 Revision
    22,120A 12/19/2012
    Supplemental Checklist for Review of Agreed Upon Procedures and Other Attestation Engagements Performed in Accordance With Government Auditing Standards (Yellow Book) July 2007 Revision
    22,160 12/19/2012
    Supplemental Checklist for Review of Broker-Dealer Audit Engagements
    22,300   04/01/2014
    Financial Reporting and Disclosure Checklist
    22,400
      04/01/2014

    FRF for SMEsTM Financial Reporting and Disclosure Checklist
    22,500   04/01/2014   IFRS Financial Reporting and Disclosure Checklist (for Financial Statements with Years Beginning on or After January 1, 2013)
           
           
           
    Section 20,000 Peer Review Engagement Checklists - System Reviews (For Financial Statements With Periods Ending Before December 15, 2012)
           
           
    Section Number
    Last Modified
      Section Title
     20,400A 12/19/2012
      General Audit Engagement Checklist (For Financial Statements With Periods Ending on or after December 15, 2010)
     20,500A 12/19/2012
      Governmental Audit Engagement Checklist (For Financial Statements With Periods Ending Before December 15, 2012)
     20,600A 12/19/2012
      Not-for-Profit Audit Engagement Checklist (For Financial Statements With Periods Ending Before December 15, 2012)
     20,700A 12/19/2012
      Employee Benefit Plan Audit Engagement Checklist (For Financial Statements With Periods Ending Before December 15, 2012)
     21,000A 02/12/2013
      Other Attestation Engagement Checklist (For Financial Statements With Periods Ending Before December 15, 2012)
     22,010A 12/19/2012
      Supplemental Checklist for Review of Banks and Savings Institutions Audit Engagements (For Financial Statements With Periods Ending Before December 15, 2012)
     22,060A 12/19/2012    Supplemental Checklist for Review of Common Interest Realty Associations (For Financial Statements With Periods Ending Before December 15, 2012)
     22,080A 12/19/2012
      Supplemental Checklist for Review of Audits of For-Profit Housing and Urban Development (HUD) Engagements (For Financial Statements With Periods Ending Before December 15, 2012)

    22,090A

    12/19/2012   

    Supplemental Checklist for Review of Personal Financial Statement Engagements (For Financial Statements With Periods Ending Before December 15, 2012)

     22,100A-A 12/19/2012
      Part A Supplemental Checklist for Review of Single Audit Act/A-133 Engagements (For Financial Statements With Periods Ending Before December 15, 2012)
    22,100A-B
    12/19/2012
      Part B Supplemental Checklist for Review of Single Audit Act/A-133 Engagements (For Financial Statements With Periods Ending Before December 15, 2012)
           
           
    Zip File 04/01/2014
    Download All System Review Team Captain Materials
           
           



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