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.
If you are a team captain and would like to email the Engagement Profile to the firm, we have provided files containing only the Profiles. In these files, the section number is included in the header on all pages and the title is included in the header on odd-numbered pages. A "P" has been added to the checklist section number to differentiate between these files and the regular checklists.
Download the Engagement Profiles.
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.
4,000 System Reviews
Section 5,000 System Reviews of Firms Closely Aligned With Non-CPA Owned Entities
Section 20,000 Peer Review Engagement Checklists - System 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.