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Member Only Content

2011 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
.

You can review the latest Release Notes.

General Notes:

The June 2011 release of the Peer Review Program Manual should be mailed to subscribers by the end of July 2011.  If you have not received your update by then, please contact AICPA Member Services at 888.777.7077.

The checklists have been updated for SSARS 19, which is effective for compilations and reviews of financial statements with periods ending on or after December 15, 2010.  Peer reviewers should use checklist 20,200A, 20,300A, 23,200A and 23,300A for engagements with periods ending before December 15, 2010.

The checklists have been updated through FASB Accounting Standards Update number 2010-18.

The Quality Control Questionnaires (sections 4300 and 4400) were updated in 2010 and again in 2011. If the appropriate questionnaire is completed by the firm in adequate detail, 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.

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.

Supplemental Checklists

Reviewers should now complete the supplemental checklists for engagement reviews, or document the reason(s) he or she did not in the Review Captain’s Checklist.  For reviews of compilations that omit substantially all disclosures, the reviewer may choose to complete the supplemental checklist, but it is not required.

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.

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ID Theft Checklist for Clients Action Steps for Recovery

Checklist CPAs can give clients this comprehensive checklist to help them navigate the aftermath of identity theft. The checklist includes links to various agencies and also recommends steps that clients may not think of at the time to recover their identity. and minimize any damage.
Published on August 30, 2016

Letters of Comment on Exposure Draft of Proposed SSARS 21 Section 90

Overview Comment Letter #1 - Florida Institute of CPAs Committee on Accounting Principles and Auditing Standards Comment Letter #2 - RSM US LLP Comment Letter #3 - National Association of State Board of Accountancy Comment Letter #4 - Michigan Associa
Published on August 30, 2016

Tax Section Webcast Archives

Webcast Archive Tax Section webcasts, presentation slides, and handouts are archived and available for Tax Section members to watch on-demand (without CPE) for one year following the live event.
Published on August 30, 2016

Additional Legislative/Regulatory Topics

News Stay up to date on legislative and regulatory issues relating to a variety of personal financial planning matters.
Published on August 30, 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 August 30, 2016

Podcast Series Protecting Clients from Financial Fraud and Abuse

Podcasts FVS and PFP experts discuss elder fraud and abuse.
Published on August 30, 2016

Peer Review For Medium Firms

Overview On the Peer Review page for Medium Firms, you can download the enrollment form, the change form, find a course that helps you prepare for your upcoming peer review, or find information on selecting a peer reviewer.
Published on August 30, 2016

Peer Review For Sole Practitioners and Small Firms

Overview On the Peer Review page for Sole Practitioners and Small Firms, you can download the enrollment form, the change form, find a course that helps you prepare for your upcoming peer review, or find information on selecting a peer reviewer.
Published on August 30, 2016

Peer Review For Large Firms

Overview On the Peer Review page for Medium Firms, you can download the enrollment form, the change form, find a course that helps you prepare for your upcoming peer review, or find information on selecting a peer reviewer.
Published on August 30, 2016

Peer Review For CPA Firms

Overview Resources for CPA firms interested in peer review organized by firm size.  You can download the enrollment form, the change form, find a course that helps you prepare for your upcoming peer review, or find information on selecting a peer reviewer.
Published on August 30, 2016

Information Management and Technology Assurance Podcasts

Podcasts Podcast recorded by executive committee members of the IMTA Division on a variety of topics.
Published on August 30, 2016

Information Management & Technology Assurance CPE & Events

Overview IMTA Section provides members as well as credential holders the opportunity to learn and stay informed about timely issues, best practices and latest trends affecting the profession.
Published on August 30, 2016

GAQC CPE & Events

Overview Find information about upcoming Center Web events, AICPA Governmental conferences, and links to past Center Web events, Webcasts and calls.
Published on August 30, 2016

The Practicing CPA- Small Firm (Archived articles)

Overview This archive page contains past acticles from The Practicing CPA written for small firms to provide information on practice management issues and new technical developments and deliver related practitioner perspectives.
Published on August 30, 2016

The Practicing CPA- Large Firm (Archived articles)

Overview This archive page contains past acticles from The Practicing CPA written for large firms to provide information on practice management issues and new technical developments and deliver related practitioner perspectives.
Published on August 30, 2016

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