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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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CEIV Mandatory Performance Framework

Overview The Mandatory Performance Framework is practical non-authoritative framework that defines "how much" work is necessary to provide supportable and auditable fair value measurements.
Published on September 22, 2016

The CPA Advocate Newsletter

Overview The AICPA's advocacy e-newsletter, The CPA Advocate, is dedicated to keeping you informed about the AICPA's advocacy efforts on your behalf. Watch for it in your inbox.
Published on September 22, 2016

The CPA Advocate - Archived Articles 2016

Newsletter The CPA Advocate, is dedicated to keeping you informed about the AICPA's advocacy efforts on the behalf of the CPA profession.
Published on September 22, 2016

Be in Demand Becoming a CPA Financial Planner

Article Young CPAs are entering the market looking for objective advice, guidance and direction. This article outlines how to position themselves to be in demand in a changing environment.
Published on September 22, 2016

Proactive Planning Opportunities from Your Clients Form 1040

Webcast Archive In this webcast, Bob Keebler and Brooke Salvini will lead you section-by-section through the tax return and provide guidance on the application of key strategies and the best time throughout the year to implement them.
Published on September 22, 2016

Tax Aware Investing Resources

Overview Tax planning is critical to the investment process. Access whitepaper, videos and podcasts for strategies to create Tax Alpha.
Published on September 22, 2016

Gaining Confidence and Building Rapport in Client Meetings

Webcast Archive Learn how to gain confidence and build rapport in client meetings by sharing tips, resources, and their own personal experiences when it comes to building meaningful relationships with clients.
Published on September 22, 2016

Free Session Recordings from the 2016 AICPA Advanced PFP Conference

Conference Materials Access six full session recordings for free from the 2016 AICPA Advanced PFP Conference.
Published on September 22, 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 September 22, 2016

Financial Services Reform

News Stay up to date on legislative and regulatory issues relating to financial services reform.
Published on September 22, 2016

Current PFP News

Newsletter In this issue: Forefield Spotlight: Financial Questions Checklist | Audio Clips: Withdrawal of Excess Contributions and GST Tax Exemption
Published on September 22, 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 September 22, 2016

Planning After ATRA and the Net Investment Income Tax Toolkit

Tools Use these financial planning tools and resources to help you educate your clients and proactively plan for changes.
Published on September 22, 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 September 22, 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 September 22, 2016

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