2013

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    March 2013 Team and Review Captain Checklists 

    Interim Guidance
    Click
    here for interim guidance and a pre-release of certain checklists.

    For Reviews Commencing on or after January 1, 2013:
    If you need materials for reviews commencing between January 1, 2013 and February 28, 2013, please download them from the
    January 2013 Practice Management Toolkits

    For Reviews Commencing on or after March 1, 2013:
    The individual files found on the System and Engagement Review pages below are for reviews commencing on or after March 1, 2013.

    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
    March 2013 Release Notes or the January 2013 Release Notes.

    General Notes:

    Update 00-7 (March 2013) of the AICPA Peer Review Program Manual will be mailed to subscribers during the first week of March 2013. If you have not received your update by March 22, 2013, please contact AICPA Member Services at 888.777.7077.

    The checklists were conformed to the clarified auditing standards, which are effective for audits of financial statements for periods ending on or after December 15, 2012, in update 00-6 (January 2013). You should use checklists designated with a capital letter “A” after the checklist number for engagements covering financial statements for periods ending before December 15, 2012.

    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.

    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
    You should now complete the supplemental checklists for engagement reviews, or document the reason(s) you did not in the Review Captain’s Checklist. For reviews of compilations that omit substantially all disclosures, you 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.

    For assistance in reviewing an audit engagement and completing the audit engagement checklists, you may download the 
    10-step reference guide.

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    2013 Team Captain Checklists

    Checklist Download all of the resources you will need to perform a system review. These materials are for peer reviews commencing on or after January 1, 2013.
    Published on November 06, 2013

    2013 Review Captain Checklists

    Checklist Download all of the resources you will need to perform an engagement review. These materials are for peer reviews commencing on or after January 1, 2013.
    Published on March 05, 2013

    March 2013 Release Notes for the Peer Review Program Manual

    Overview Download a pdf file that contains the release notes for the March 2013 edition of the Peer Review Program Manual.
    Published on February 12, 2013

    2013 Peer Review Toolkit for System Reviews

    Toolkit Download a zip file containing all the documents you need to start a system review. These files are effective January 1, 2013.
    Published on February 12, 2013

    2013 Peer Review Toolkit for Engagement Reviews

    Toolkit Download a zip file of all of the documents you need to start an engagement review. These documents are effective January 1, 2013.
    Published on February 12, 2013

    2013 Engagement Profiles

    Article If you would like to email the Peer Review Engagement Profile to the firm, we have created files containing only the profiles. In these files, the section number is included in the header of all pages and the checklist title is included in the header
    Published on January 15, 2013

    January 2013 Peer Review Program Manual Release Notes

    Overview Reviewers should adhere to the revised guidance, forms, and checklist for reviews commencing on or after January 1, 2013. The attached pdf file is a summary of changes and checklist updates that corresponds to the January 2013 PRPM update.
    Published on December 21, 2012

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