Peer Review Checklists for Review Captains

Please note, older versions of checklists and practice aids are archived here.

In performing peer reviews, review teams must complete all relevant programs and checklists issued by the PRB 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.

Section 6,000 Engagement Reviews


Section 23,000 Peer Review Engagement Checklists - Engagement Reviews

Section Number Month Last Modified (Effective First of Subsequent Month) Section Title For the review of:
23,100 10/2020 (prev. 04/2019) Instructions for Use of Reviewer's Engagement Checklists - Engagement Reviews  

Important October 2020 Update for Engagement Reviews:  

Checklists to review engagements in an Engagement Review have been replaced by updated engagement checklists that apply to both System and Engagement Reviews.   

See What’s New in the PRPM articles in Reviewer Alerts for further information. Therefore:

If you used to use: For the review of: Now use: Month Last Modified (Effective First of Subsequent Month)

6100 Appendix B - Engagement Questionnaire

Compilations/  Preparations/ Reviews

SSARS Profile

10/2020 (New)

23,200

Compilations

20,200  - General Compilation Engagement Checklist for engagements performed in accordance with SSARS 10/2020 (prev. 4/2019)
23,250

Preparations

20,250  - General Preparation Engagement Checklist for engagements performed in accordance with SSARS 10/2020 (prev. 4/2019)
23,300

Reviews

20,300  - General Review Engagement Checklist for engagements performed in accordance with SSARS  10/2020 (prev. 4/2019)

6100 Appendix B - Engagement Questionnaire

AUPs/ Review Attestations

SSAE Profile

10/2020 (New)

23,400

AUPs

20,900  - Agreed-Upon Procedures Engagement Checklist or 20900A - Agreed-Upon Procedures Engagement Checklist (For Engagements Performed in Accordance with SSAE No. 19) 10/2020 (prev. 2/2017)
23,500

Review Attestations

21,050  - Review Attestation Engagement Checklist   10/2020 (prev. 4/2018)
23,600

Financial Reporting & Disclosure

22,300  - Financial Reporting and Disclosure Checklist

10/2020 (prev. 4/2020)

Zip File   Download all materials for engagement reviews 10/2020 (prev. 4/2020)
Zip File   Download the current Engagement Review Toolkit 10/2020 (prev. 4/2020)