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Archived 2010 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.

Updates – 2010 Engagement Checklists and Practice Aids

The 2010 version of all documents are in PDF format.

If you subscribe to the Peer Review Program Manual, you should have received your 2010 update. Subscribe to the loose-leaf binder and searchable cd-rom.

General Notes:
Each section of the manual was updated for the revised Peer Review Standards, effective January 1, 2009.

The Quality Control Questionnaires (sections 4300 and 4400) were updated in 2010. If the appropriate questionnaire is completed by the firm in adequate detail prior to January 1, 2010, it can normally be used to comply with Statement on Quality Control Standards No. 7, effective January 1, 2010. 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 2010 checklists. The codes no longer differentiate between limited and full scope audits. A separate code has been created for ESOP plans.

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.

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.

You should use the 2010 revised forms and checklists for reviews commencing on or after May 1, 2010 with the exception of the A-133 checklists which are required to be used after November 1, 2009.  We encourage you to use the 2010 revised forms and checklists prior to May 1, 2010.

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Software Entities Revenue Recognition Task Force

Article The Software Entities Revenue Recognition Task Force has been created to address issues which may arise due to FASB's new revenue recognition standard. Here you will find the issues identified and further discussion.
Published on October 01, 2016

BizFilings

Article AICPA members receive a discount on services from BizFilings
Published on October 01, 2016

Controller Toolkit for Not-for-Profit Entities

Toolkit This toolkit focuses on the traditional controllership duties of managing the accounting functions of a nonprofit organization. With over 25 exhibits and illustrations, this publication provides resources to assist with recordkeeping, internal controls, and managing the reporting cycle.
Published on October 01, 2016

Software Revenue Recognition Implementation Issue - Defining and Identifying Potential Price Concessions

Exposure Draft This document contains the proposed language to be included in the AICPA Guide Revenue Recognition regarding Software Issue #14-4A: Defining and Identifying Potential Price Concessions.
Published on October 01, 2016

Software Revenue Recognition Implementation Issue - Determining Whether Software Intellectual Property is Distinct in Cl...

Exposure Draft This document contains the proposed language to be included in the AICPA Guide Revenue Recognition regarding Software Issue #14-1: Determining Whether Software Intellectual Property is Distinct in Cloud Computing Arrangements.
Published on October 01, 2016

BIG News & Publications

Article Information on various subjects for members in business, industry and government can be found in the publications listed on this page.
Published on October 01, 2016

AICPA Business and Industry Economic Outlook Survey Archives

Survey The AICPA Business & Industry Economic Outlook Survey is a quarterly barometer of the outlook of CPA decision-makers. The survey focuses on the outlook of CPA financial leaders for the economy, their individual organizations, and growth expectations as well as current economic challenges. Readers of this survey can gain insight into the
Published on October 01, 2016

The Uniform CPA Examination

Overview Welcome to the CPA Examination site!  Whether you are a candidate preparing to take the CPA Examination, a prospective candidate thinking about entering the profession, an educator, a psychometrician, or anyone else interested in the CPA Examination,  find  the information you need right here.
Published on October 01, 2016

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Article
Published on October 01, 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 October 01, 2016

Tax Practice Management

Overview Tax Practice Management webpage that provides guidance, tools, resources, and learning opportunities. Also provides access to additional resources for tax section members around practice management.
Published on October 01, 2016

Resources on Section 2704 Valuation Regulations

Overview Resources on Section 2704 Valuation Regulations
Published on October 01, 2016

Practice Management

Overview The Practice Management section brings you resources to start or grow your business to cover your clients' personal financial planning needs that are greater than ever before.
Published on October 01, 2016

Suggested Disclosure Statement

Article With regard to the section 2704 proposed regulation, an adequate disclosure statement might be worth considering if there are transfers of interest in family controlled entities.
Published on October 01, 2016

Peer Review - Home

Overview On the home page of the Peer Review Interest Area, you can find links for peer reviewers, CPA firms, the public and information and resources related to peer review.
Published on October 01, 2016

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