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Archived 2009 Team or Review Captain Checklists 

Updates – 2009 Engagement Checklists and Practice Aids

The 2009 version of all documents are in PDF format. The PDF version will allow users to easily complete the checklists, eliminate formatting issues, allow users to save and print, and does not require the purchase of additional software. The latest version of Adobe Reader is available for free at http://www.adobe.com/products/acrobat/readstep2.html.

If you do not currently have a subscription for the manual or need to follow up on your subscription, you should contact the AICPA Store at www.cpa2biz.com.

General Notes:

Each section of the manual has been updated for the revised Peer Review Standards, effective January 1, 2009.

The Quality Control Questionnaires (sections 4300 and 4400) were updated in 2009. If the appropriate questionnaire is completed by the firm in adequate detail prior to January 1, 2009, 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. 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 2009 documents. The codes no longer differentiate between limited and full scope audits. A separate code has been created for ESOP plans.

Additional Documentation

As with the previous checklists in MS Word, if additional documentation is necessary for any checklist or practice aid item, the reviewer 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.

The 2009 documents must be used for all peer reviews commencing on or after January 1, 2009.

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Advocacy-PCPS Technical Issues Committee

Overview The PCPS Technical Issues Committee (TIC) works diligently to provide the small-medium size firm perspective in the standard-setting process.
Published on June 25, 2016

IT Resources and Tools

Guidance PCPS is dedicated to helping firms stay abreast of important emerging issues. Accordingly, this section, will provide you with the tools and articles you need to stay informed of the latest risks, trends and developments.
Published on June 25, 2016

Strategy and Planning

Overview Strategic planning is the foundation for growth and sustainability.  Understand top issues facing practicing CPAs across the country and join a community where you can easily network with peers and share creative strategies and solutions for practice management success.  Achieve your short-term and long-term goals with succession planning resources, guidance
Published on June 25, 2016

Tax

Overview AICPA is committed to promoting CPAs as the most trusted professional and premier provider of tax services. We offer information and resources related to tax return planning, preparation, examination and representation, with practices tools to assist with navigating IRS, tax practice quality control and management, as well as guidance and
Published on June 24, 2016

AICPA Member Discount Program

Article The AICPA offers discounts on products and services from premium brands to its members.
Published on June 24, 2016

AICPA Firm-Based Retirement Resources

Article The AICPA offers members firm-based retirement options and resources.
Published on June 24, 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 June 24, 2016

Peer Review Standards Interpretations - Section 2000

Professional Standards Interpretations of the AICPA Standards for Performing and Reporting on Peer Reviews (sec. 1000) are developed in open meetings by the AICPA Peer Review Board for peer reviews of firms enrolled in the AICPA Peer Review Program. Interpretations need not be exposed for comment and are not the subject of
Published on June 24, 2016

Peer Review Standards - Section 1000

Professional Standards The May 2016 Peer Review Standards provide information on administering, planning, performing, reporting on and the acceptance of peer reviews of CPA firms (and individuals) enrolled in the AICPA Peer Review Program.
Published on June 24, 2016

Peer Review Standards - Section 1000

Professional Standards The Peer Review Standards provide information on administering, planning, performing, reporting on and the acceptance of peer reviews of CPA firms (and individuals) enrolled in the AICPA Peer Review Program.
Published on June 24, 2016

Peer Review Standards Interpretations - Section 2000

Professional Standards Interpretations of the AICPA Standards for Performing and Reporting on Peer Reviews are developed in open meetings by the AICPA Peer Review Board for peer reviews of firms enrolled in the AICPA Peer Review Program. Interpretations need not be exposed for comment and are not the subject of public hearings.
Published on June 24, 2016

The Edge Newsletter Archived Articles 2013

Newsletter The Edge Newsletter, is dedicated to providing tips and tools of interest to young professionals, including articles on building career resiliency, networking for success, and de-prioritizing the immediate to focus on the important.
Published on June 24, 2016

The Edge Newsletter Archived Articles 2014

Newsletter The Edge newsletter, is dedicated to providing tips and tools of interest to young professionals, including articles on building career resiliency, networking for success, and de-prioritizing the immediate to focus on the important.
Published on June 24, 2016

The Edge Newsletter Archived Articles 2015

Article 2015 Young CPA Edge Newsletter article archive.
Published on June 24, 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 June 24, 2016

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