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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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Credentials

Article AICPA Credentials will help you take  your career to the next level. Join the AICPA today.
Published on July 01, 2016

Individual Tax Return - 2013

Checklist This page includes checklists for 2013 individual income tax returns (Form 1040). These checklists and practice guides were prepared by the AICPA Tax Practice Guides Task Force.
Published on July 01, 2016

Estate and Trust Income Tax Return - 2013

Checklist This page includes checklists for estate and trust fiduciary income tax returns (1041). These checklists and practice guides were prepared by the AICPA Tax Practice Guides Task Force.
Published on July 01, 2016

Employee Benefits Plan Return 2013

Checklist This page includes the checklist for the employee benefit plans tax return (Form 5500). These checklists and practice guides were prepared by the AICPA Tax Practice Guides & Checklists Task Force.
Published on July 01, 2016

C Corporation Tax Return - 2013

Checklist This page includes checklists for C Corporation tax returns (Form 1120). These checklists and practice guides were prepared by the AICPA Tax Practice Guides Task Force.
Published on July 01, 2016

Tax Community

Overview The AICPA tax community – its technical resource panels, committees and task forces - are an invaluable resource to the Institute as they provide guidance on complex and sometimes high-profile tax issues. Stay connected and get the latest tax-related news, developments, and engagement opportunities via social media.
Published on July 01, 2016

Exposure Drafts of Proposed SASs, SSAEs, and SQCSs

Exposure Draft Auditing Standards Board Exposure Drafts of Proposed Statements.
Published on July 01, 2016

Proposed Statement on Auditing Standards The Auditors Consideration of an Entitys Ability to Continue as a Going Concern

Exposure Draft Proposed standard would supersede SAS No. 126 of the same title (AICPA, Professional Standards, AU-sec. 570), amend various sections of SAS No. 122, and become effective for audits of financial statements for periods ending on or after December 15, 2017 and for interim periods beginning thereafter.
Published on July 01, 2016

Disclosure of Uncertain Tax Positions

Guidance This page is an overview of the IRS proposal regarding the disclosure of uncertain tax positions (UTPs) and includes links to numerous documents associated with this proposal, including comment letters submitted by the AICPA, various IRS pronouncements (including current Schedule UTP and Instructions), video clips and other articles associated with this topic.
Published on July 01, 2016

Resources on States Conformity on DOMA Filing Issues for Same-Sex Couples

Overview This page contains the non-recognition states' issued guidance for same sex couples regarding the Defense of Marriage Act (DOMA) state tax conformity to the IRS tax treatment.
Published on July 01, 2016

Tax Guidance for Domestic Partners and Same-Sex Couples

Overview On June 26, 2013, the U.S. Supreme Court ruled on a landmark case related to same-sex marriage (United States v. Windsor). The 5-4 decision changed the application of federal tax rules for married same-sex couples. Then, on June 26, 2015, the U.S. Supreme Court ruled 5-4 in the case, Obergefell
Published on July 01, 2016

Affordable Care Act (ACA) - Tax Resources for CPAs

Overview In order to assist members with navigating this new aspect of the provision, we have compiled a variety of materials directly related to complying with the employer mandate and individual reporting requirements under the provisions of the Affordable Care Act (ACA). This page offers guidance, practice aids, tools, external resources,
Published on July 01, 2016

Foreign Account Tax Compliance Act (FATCA)

Overview This is a dedicated webpage on FATCA that contains links to various documents and resources.
Published on July 01, 2016

International Taxation - Tax Planning Resources, Guides & Tools

Overview International Tax Planning - checklists, practice guides, and other tools and aids for members who specialize and/or want to know more about international taxation.
Published on July 01, 2016

AICPA Ethics Codification Project

Article The AICPA’s Professional Ethics Executive Committee (PEEC) is restructuring the Institute’s ethics standards to improve the AICPA Code of Professional Conduct (Code) so that members and others can apply the rules and reach correct conclusions more easily and intuitively.
Published on July 01, 2016

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