January 2015 Team and Review Captain Checklists

For Reviews Commencing on or after January 1, 2015:
Download all of the files you'll need to perform reviews from the January 2015 Practice Management Toolkits.

Download Checklists, Questionnaires, Profiles and other Related Material to Perform System Reviews .

Download Checklists, Profiles and other Related Material to Perform
Engagement Reviews .

Review the
January 2015 Release Notes .


  • Update! In order to better serve members, the Attest Engagement Profile Supplement referred to in the December 2014 Reviewer Focus is being re-tooled into a practice tool, which will be provided to firms and reviewers when finalized. Additionally, questions will be added to the applicable checklists as part of the April 2015 manual revision.
  • Financial Reporting and Disclosures
    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 Summary. 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.