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)||Engagement Reviews - General COMPILATION Engagement Checklist for Engagements Performed in Accordance with SSARS|
|23,250||04/2019 (New)||Engagement Reviews – General PREPARATION Engagement Checklist for Engagements Performed in Accordance with SSARS|
|23,300||04/2019 (prev. 12/2017)||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 (Use 20900A for engagements performed in accordance with SSAE No. 19)|
|23,500||4/2018 (prev. 05/2015)||Engagement Reviews - Review Attestation Engagement Checklist|
|23,600||04/2020 (prev. 04/2019)||Financial Reporting and Disclosure Checklist|
|Zip File||04/2020 (prev. 10/2019)||Download all materials for engagement reviews|
|Zip File||04/2020 (prev. 10/2019)||Download the current Engagement Review Toolkit|