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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.

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Comment Letter to Senate Finance Committee Chairman to Repeal New Form 1099 Provisions

Comment Letter The AICPA requests repeal of the expanded reporting requirements ("Form 1099 provisions").  This letter, submitted to the Senate Finance Committee, addresses our concerns about the significant compliance burdens placed on businesses and rental property owners (landlords) by section 9006 of the Patient Protection and Affordable Care Act (P.L. 111-148) ("PPACA") and
Published on July 26, 2016

Specialized Guidance & Resources

Overview The Specialized Guidance & Resources page offers toolkits and resource pages organized by trending issues (e.g., FBAR and FATCA), technical topics (e.g., Tangible Property ("repair" regulations), ACA), or practice areas presenting unique challenges for the tax practitioner (e.g., Divorce). You can browse our complete library of specialized guidance pages and resources
Published on July 26, 2016

EBPAQC New ESOP Accounting & Auditing Guidance

Tools 2016 EBPAQC New ESOP Accounting and Auditing Guidance Presentation
Published on July 26, 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 26, 2016

Tax Resource Library

Overview Welcome to the AICPA’s Tax Resource Library, your access point for tax information, guidance, resources and practice aids designed for the CPA tax practitioner. Our goal is to provide our members with the resources they need to elevate their practices, keep up with the ever changing tax law, stay current
Published on July 26, 2016

Audit Data Analytics Guide

Guide Replaces the current AICPA Analytical Procedures Guide, it discusses audit data analytics and provides examples of how these tools and techniques can be integrated into the audit process at a foundational level.
Published on July 26, 2016

Audit Analytics Framework

Article ASEC’s Emerging Assurance Technologies Task Force established the Audit Data Analytics working group, which focuses on what to do with standardized data once it is received. This working group is current exploring how to map the current audit obj
Published on July 26, 2016

Audit Data Analytics

Article The AICPA’s Assurance Services Executive Committee (ASEC), has created an Emerging Assurance Technologies Task F
Published on July 26, 2016

CPE & Conferences

Published on July 26, 2016

Comment Letter on Registered Domestic Partners

Comment Letter The IRS Instructions for Registered Domestic Partners indicates that amended returns can be filed for years with expired statutes of limitations. The guidance needs to address issues including how to divide any tax refunds between the partners and whether other issues in opening tax returns in expired years need to
Published on July 26, 2016


Overview CPE Express a convenient, cost-effective online source for CPE credit. CPAs increasingly turn to CPExpress, the leading CPE online learning library—clearly one of the top benefits offered to our members by the AICPA!
Published on July 26, 2016


Published on July 26, 2016

Comment letter on Proposed Reg. 101896-09, Information Reporting of Basis in Securities Transactions

Comment Letter The AICPA submitted comments on Proposed Regulations 101896-09, with respect to the reporting of a customer’s basis when a security is sold, on May 28, 2010.  These new reporting requirements, enacted into law as part of the Energy Improvement and Extension Act of 2008, are contained in sections 6045(g), 6045(h), 6045A, and
Published on July 26, 2016

AICPAs Testimony on Small Business Health Insurance Tax Credit - 11-2011

Testimony Patricia Thompson, chair of the AICPA's Tax Executive Committed, submitted this written testimony to the Subcommittee on Oversight, Committee on Ways and Means, U.S. House of Representatives, for a hearing on November 15, 2011 on the implementation and effectiveness of the small business health insurance tax credit. The credit was enacted
Published on July 26, 2016

ARSC Meeting Materials and Highlights

Meeting Materials Meeting materials for meetings of the Accounting and Review Services Committee.
Published on July 26, 2016

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