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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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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 31, 2016

Personal Financial Planning CPE & Events

Webcast Our webcasts, conferences and audio streams give PFP section members, inclusive of CPA/PFS credential holders, the opportunity to learn about timely issues as well as interact with their peers.
Published on August 31, 2016

Personal Financial Planning & CPA/PFS Webcasts

Webcast Our webcasts give PFP section members and CPA/PFS credential holders the opportunity to learn about timely issues as well as interact with their peers.
Published on August 31, 2016

Current PFP News

Newsletter In this issue: Leg/Reg Update: DOL Announces Final Rule on State Payroll Deduction IRAs | Forefield Alert: Life Insurance Awareness Month
Published on August 31, 2016

Elder Planning and Life Transitions after Retirement

Video Do you have older clients with concerns about Social Security, financing health care, outliving their money, financial well-being, estate planning, and maintaining their independent lifestyle? learn more about the issues confronting your older clients.
Published on August 31, 2016

AICPA Member Discount Program

Article The AICPA offers discounts on products and services from premium brands to its members.
Published on August 31, 2016

IMTA Section News & Publications

Overview The IMTA Section publications deliver news and information on current and emerging technology, compliance and privacy developments.
Published on August 31, 2016

IMTA News - Current Issue

Newsletter This page features the IMTA Division's latest e-newsletter, IMTA News.
Published on August 31, 2016

Information Management and Technology Assurance

Overview An overview of the AICPA's Information Management and Technology Assurance section.
Published on August 31, 2016

Hospitality Entities Revenue Recognition Task Force

Article The Hospitality 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 August 31, 2016

Brokers and Dealers in Securities Revenue Recognition Task Force

Article The Brokers and Dealers in Securities 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 August 31, 2016

DOL Overtime Rule Sample Newsletter blurb

Tools The DOL released a final rule that radically increases the thresholds for overtime rules, expanding the number of employees eligible for overtime pay. CPAs can use this sample blurb to communicate to clients about the rule and showcase the CPAs knowledge of the issue while also easing clients concerns.
Published on August 31, 2016

Business, Industry & Government CPE & Events

Article Access CPE, conference and web event opportunities provided for business, industry and government AICPA members.
Published on August 31, 2016

AICPA Business and Industry Economic Outlook Survey

Survey The AICPA Business and Industry Economic Outlook Survey is a leading indicator of U.S. economic growth and contraction.  Results are based on CPA financial executives’ evaluation of corporate prospects, tangible performance data, and first-hand knowledge of company staffing, spending and financing plans. The survey is conducted quarterly, polling AICPA members
Published on August 31, 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 August 31, 2016

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