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Member Only Content

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

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

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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Information Management and Technology Assurance Podcasts

Podcasts Podcast recorded by executive committee members of the IMTA Division on a variety of topics.
Published on April 29, 2016

Service Organization Controls (SOC) Schools

CPE The AICPA SOC School is designed to educate CPA practitioners who want to learn how to provide best in class services related to service organization  controls.
Published on April 29, 2016

Comments on Form 990 Instructions March 2006

Comment Letter AICPA comments on March 31, 2006, on specific changes to the Instructions to Line 75c of the 2005 Form 990, Return of Organization Exempt from Income Tax. They believe the instructions should be clarified to indicate situations in which the reporting rules do not apply.
Published on April 29, 2016

Legislative and Regulatory News

Overview The AICPA PFP Division works with the AICPA Congressional Affairs Team to ensure that issues impacting CPA financial planners are monitored and acted upon as needed.
Published on April 29, 2016

Financial Services Reform

News Stay up to date on legislative and regulatory issues relating to financial services reform.
Published on April 29, 2016

DOL Fiduciary Rule Resources

Overview Resources that explores the many effects of the U.S. Department of Labor’s Fiduciary Rule on advisors and consumers.
Published on April 29, 2016

Personal Financial Planning CPE & Events

Webcast Our webcasts, conferences and audio streams give PFP section members, inclusive of CPA/PFS credential holders, the opportunity to learn about timely issues as well as interact with their peers.
Published on April 29, 2016

Personal Financial Planning & CPA/PFS Webcasts

Webcast Our webcasts give PFP section members and CPA/PFS credential holders the opportunity to learn about timely issues as well as interact with their peers.
Published on April 29, 2016

Valuation Principles Exam Terms and Conditions

Terms and Conditions The following information is included in this document to provide guidance to candidates to register for and schedule their Valuation Principles Exam sessions.
Published on April 29, 2016

Valuation Principles Exam Content Specification Outline

Guidance The content of the Valuation Principles Examination was developed to test a candidate’s understanding of the business valuation body of knowledge generally accepted by the business valuation community. The content of each of the three topical sections is described in outline form and provides an overview of the knowledge and skills
Published on April 29, 2016

The Forensic and Valuation Services Center

Home The Forensic and Valuation Services Center provides CPAs with  resources for forensic and valuation services and member benefits.
Published on April 29, 2016

FVS News & Publications

News Access all of our current and archived member publications that provide guidance on current and emerging developments from the Forensic and Valuation Section.
Published on April 29, 2016

Accredited in Business Valuation Credential

Overview Learn how to obtain the Accredited in Business Valuation credential and also find useful information and resources for current ABVs.
Published on April 29, 2016

Certified in Financial Forensics (CFF) Credential

Overview Take the CFF Exam for free! Purchase a qualifying review course or certificate program and get the CFF Exam for free. Offer valid for the Spring and Summer 2016 exam windows for first-time exam registrants only. See registration pages for m
Published on April 29, 2016

July 2004 Charitable Governance Letter

Comment Letter AICPA submits comments on the Senate Finance Committee discussion draft relating to charitable governance, for the charitable governance roundtable in July 2004, stating they can't commend changes that will impose financial burdens on all exempt organization as a result of the acts of a few. They discuss the consequences.  We commend
Published on April 29, 2016

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