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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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Annual Membership Dues

Article AICPA Membership annual dues information.
Published on July 28, 2016


Overview AICPA Credentials will help you take  your career to the next level. Join the AICPA today.
Published on July 28, 2016

Section Memberships

Overview Learn about AICPA Section Memberships for PFP, NFP, IMTA, FVS and Tax and join the AICPA.
Published on July 28, 2016

Individual Memberships

Article The AICPA offers a variety of memberships. Join the AICPA today.
Published on July 28, 2016

Statement on Standards in Personal Financial Planning Services

Professional Standards SSPFPS provides authoritative guidance and establishes enforceable standards for members who provide PFP services to assist them in fulfilling their professional responsibilities.
Published on July 28, 2016

AICPA Will Finance Assurance Research

Article Accounting Today reported that the AICPA is planning to fund academic research on audit and assurance services. “The AICPA’s Assurance Research Advisory Group issued a request for proposals Monday seeking research on assurance topics that would be of i
Published on July 28, 2016

What the New Association of AICPA and CIMA Means for You

Article In a column for AccountingWEB, Xero’s Amy Vetter writes, “You’ve probably heard the news: The membership bodies of the AICPA and CIMA overwhelmingly voted to create a new international accounting association that will represent more than 600,000 accou
Published on July 28, 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 July 28, 2016

Tax CPE & Learning

Overview The AICPA Tax Section schedules webcasts and events that focus on many current tax issues that impact tax practices and business and industry members. This page provides registration links and other information on upcoming learning opportunities.
Published on July 28, 2016

Best Practices to Calculate, Track, and Maintain Basis Worksheets Presentation Slides

Webcast Archive Industry experts will provide a practical discussion on S-election considerations, BIG tax complexities, why it is important to track basis, the difference between stock and debt basis, what items increase/decrease basis, and more. This webcast explores opportunities and pitfalls that impact S corporations and their shareholders.
Published on July 28, 2016

Information Management and Technology Assurance

Overview An overview of the AICPA's Information Management and Technology Assurance section.
Published on July 28, 2016

What Does it Take to Become a CPA Financial Planner

Overview Learn why a career as a CPA financial planner or Personal Financial Specialist may be right for you!
Published on July 28, 2016

5-Steps to a Career as a CPA Financial Planner

Article If you enjoy interacting with people, are good with numbers, have an interest in personal finance, a career as a CPA financial planner or CPA/Personal Financial Specialist (PFS) may be right for you.
Published on July 28, 2016


Overview The Not-for-Profit Section of AICPA is a community for not-for-profit professionals and their business advisors.
Published on July 28, 2016

Not-for-Profit CPE & Events

Article AICPA Not-for-Profit Section members receive exclusive discounts on AICPA NFP products and resources. Join today, and make the most of your membership discounts with this selection of popular
Published on July 28, 2016

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