In performing peer reviews, review teams must complete all relevant programs and checklists issued by the AICPA Peer Review Board in a professional manner. Failure to do so may cause a presumption that the review has not been performed in conformity with the Standards governing the Program.
The checklists have been developed using the latest version of Adobe Acrobat. Accordingly, please ensure you have downloaded the latest version of Adobe Acrobat Reader by clicking the text next to the Adobe icon to the right.
Section 23,000 Peer Review Engagement Checklists - Engagement Reviews
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.