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
23,100 04/2019 (prev. 05/2015) Instructions for Use of Reviewer
23,200 04/2019 (prev. 12/2017) (Note Change in Subject of Checklist) Engagement Reviews - General COMPILATION Engagement Checklist for Engagements Performed in Accordance with SSARS 
23,250 04/2019 (New) (Note Change in Subject of Checklist) Engagement Reviews – General PREPARATION Engagement Checklist for Engagements Performed in Accordance with SSARS
23,300 04/2019 (prev. 12/2017) (Note Change in Subject of Checklist) Engagement Reviews – General REVIEW Engagement Checklist for Engagements performed in Accordance with SSARS 
23,400 12/2017 (prev. 05/2015) Engagement Reviews - Agreed-Upon Procedures Checklist
23,500 4/2018 (prev. 05/2015) Engagement Reviews - Review Attestation Engagement Checklist
23,600 04/2019 (prev. 04/2018) Financial Reporting and Disclosure Checklist
Zip File 10/2019 (prev. 04/2019) Download all materials for engagement reviews.