By Industry

By Area of Interest

By Date

By Document Type

By Topic

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.

Open Hide documents in this section

Page  1 2 3 4 5 >> 
Showing results 1 - 15 of 16743
Order by:

AICPA Non-CPA Associate Membership

Application Apply to be a Non-CPA Associate Member of the AICPA if you have not passed the Uniform CPA Examination or the International Qualification Examination (IQEX), and meet the requirements.
Published on July 29, 2016

AICPA CPA Exam Candidate Membership

Application This downloadable PDF CPA Candidate membership application is college graduates who have not yet passed the Uniform CPA Examination.
Published on July 29, 2016

AICPA Associate Membership

Application Complete this downloadable PDF application to apply for membership as an Associate member of the AICPA.
Published on July 29, 2016

AICPA Regular Membership Application Form PDF

Application Fillable PDF application for accounting professionals who either hold a valid and current CPA license and have passed either the Uniform CPA exam or the International Qualification Examination, or have previously held a CPA license that was not revoked for disciplinary reasons.
Published on July 29, 2016

AICPA International Associate Membership

Application This application allows you to apply to be an International Associate (non-voting) of the AICPA if you are a full, regular member of one of theorganizations with which the AICPA has a mutual recognition agreement.
Published on July 29, 2016

AICPA Member Discount Program

Article The AICPA offers discounts on products and services from premium brands to its members.
Published on July 29, 2016

Inside Information Newsletter

Article Current issues of Inside Information
Published on July 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 July 29, 2016

PFP Tax News

News Back to Legislative and Regulatory Page   Additional tax-related advocacy news and information is available from The CPA Advocate (AICPA’s advocacy newsletter), Tax Division advocacy webpage and Washington Tax Brief webcast series. Section 7216:
Published on July 29, 2016

Inside Information - August 2016

Newsletter August 2016 issue of Inside Information
Published on July 29, 2016

AICPA Conference Speaker Best Practices

Article Guidelines and information for preparing materials for AICPA conferences including tips for PowerPoint presentations and other information. Our experience has shown that participants find great value in materials that go beyond just the traditional .ppt slides.
Published on July 29, 2016

Tax Planning

Overview Successful tax practitioners are looking for opportunities to be more proactive with their clients' tax situation throughout the year, particularly as new regulations or court rulings can substantially change their tax position at any time.
Published on July 29, 2016

Tax Compliance

Overview The complexities of the Internal Revenue Code, combined with the ever-changing client environment, makes assisting clients with tax compliance a constant challenge. Whether working with federal or state issues, domestic or foreign matters, and individual or business clients, every practitioner must ensure they are technically competent to serve their clients.
Published on July 29, 2016

AICPA Member Awards

Article The AICPA bestows several awards relating to various achievements in the profession. Learn about the different awards, requirements, past recipients and the nomination processes for them.
Published on July 29, 2016

ASB Meeting Agenda and Materials August 2016

Meeting Materials Meeting Date: August 1-4, 2016 Milwaukee, WI Milwaukee Marriott Downtown Hotel 323 East Wisconsin Avenue Milwaukee, WI  53202 Please visit the hotel website for more information regarding this hotel, such as amenities, restaurants
Published on July 29, 2016

Page  1 2 3 4 5 >> 
Showing results 1 – 15 of 16743
Show Results per page
Copyright © 2006-2016 American Institute of CPAs.