Peer Review Checklists for Team Captains

Modified: October 27, 2020

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 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.
 

Profiles

If you would like to email the Engagement Profile to the firm, we have provided files containing only the Profiles. The section number is included in the header on all pages and the title is included in the header on odd-numbered pages. We added a "P" to the checklist section number to differentiate them from the regular checklists. Download the Engagement Profiles > 
 

Quality Control Considerations for System Reviews

Peer reviewers should consult the Q&A: Quality Control Considerations for System Reviews tool to assist with their understanding of the Statement on Quality Control Standards (SQCS) No. 8 and how those quality control (QC) standards should be considered during a system peer review in which the new Guidelines for Review and Testing of QC Policies and Procedures Checklists (PRP Sections 4400, 4400A, 4500, 4550, 4600 and 4650) are used. 

4,000 System Reviews

Section Number Month Last Modified (Effective First of Subsequent Month) Section Title
4,100 04/2019 (prev. 04/2018) Instructions to Firms Having A System Review
4,200 10/2019 (prev. 04/2019) Instructions to Reviewers Performing System Reviews
4,250 12/2016 (prev. 01/2015) Examples of Deficiencies and Case Studies on Writing Deficiencies
4,400 04/2019  Supplemental Guidelines for Review of Quality Control Policies and Procedures for Engagements Performed in Accordance with Government Auditing Standards (Yellow Book) December 2011 Revision
(Use 4400A for engagements performed in accordance with Government Auditing Standards (Yellow Book) 2018 Revision)

4,440A

10/2020 (New)

Supplemental Guidelines for Review of Quality Control Policies and Procedures for Engagements Performed in Accordance with Government Auditing Standards (Yellow Book) 2018 Revision

4,500 01/2017 (prev. 05/2015) Guidelines for Review of Quality Control Policies and Procedures for a Sole Practitioner with No Personnel
4,550 01/2017  Guidelines for Testing Compliance with Quality Control Policies and Procedures for a Sole Practitioner with No Personnel
4,600 01/2017 (prev. 05/2015) Guidelines for Review of Quality Control Policies and Procedures for Firms with Two or More Personnel
4,650 01/2017  Guidelines for Testing Compliance with Quality Control Policies and Procedures for Firms with Two of More Personnel
4,700 01/2017 (prev. 05/2015) Staff Interview Questionnaire
4,800 04/2019 (prev. 12/2017) Summary Review Memorandum - Fillable PDF
4,800 09/2019 (prev. 04/2019) Summary Review Memorandum - Excel File
4,900 04/2020 (prev. 04/2019) Team Captain Checklists - Fillable PDF File
4,900 04/2020 (prev. 04/2019) Team Captain Checklists - Excel File
4,950 01/2014 Instructions for Use of Matter for Further Consideration (MFC) Form for System Reviews
4960 12/2017 (prev. 04/2017) Instructions for Use of Findings for Further Consideration (FFC) Form for System Reviews

 

 

Section 5,000 System Reviews of Firms Closely Aligned with Non-CPA Entities

Section Number Month Last Modified (Effective First of Subsequent Month) Section Title
5,100 12/2016 (prev. 05/2015) Quality Control Policies and Procedures Documentation Questionnaire Supplement for Non-CPA Owned Entities Closely Aligned with a CPA Firm

 

 

Section 20,000 Peer Review Engagement Checklists - System Reviews

Section Number Month Last Modified (Effective First of Subsequent Month) Section Title
20,100 04/2019 (prev. 05/2015) Instructions for Use of Peer Review Engagement Checklists
20,200 10/2020 (prev. 4/2019) General Compilation Engagement Checklist for engagements performed in accordance with SSARS (use for System Reviews or Engagement Reviews)
20,250 10/2020 (prev. 4/2019) General Preparation Engagement Checklist for engagements performed in accordance with SSARS (use for System Reviews or Engagement Reviews)
20,300 10/2020 (prev. 4/2019) General Review Engagement Checklist (for engagements performed in accordance with SSARS (use for System Reviews or Engagement Reviews)
20,400 10/2020 (prev. 4/2019) General Audit Engagement Checklist
20,500 10/2020 (prev. 4/2019) Governmental Audit Engagement Checklist
20,600 10/2020 (prev. 4/2019) Not-for-Profit Audit Engagement Checklist
20,700 10/2020 (prev. 10/2019) Employee Benefit Plan Audit Engagement Checklist
20,800 10/2020 (prev. 4/2018) Supplemental Checklist for Review of Prospective Financial Statement Engagements
20,900 10/2020 (prev. 12/2017) Agreed-Upon Procedures Engagement Checklist (See 20900A for engagements performed in accordance with SSAE No. 19) (use for System Reviews or Engagement Reviews)
20,900A 10/2020 (prev. 4/2020) Agreed-Upon Procedures Engagement Checklist (For Engagements Performed in Accordance with SSAE No. 19) (use for System Reviews or Engagement Reviews)
21,000 10/2020 (prev. 12/2017) Examination Attestation Engagement Checklist
21,050 10/2020 (prev. 04/2018) Review Attestation Engagement Checklist (use for System Reviews or Engagement Reviews)
21,100 12/2017 (prev. 05/2015) Reporting on Controls at a Service Organization Checklist (SOC1 ® Reports)
21,150 9/2018 (prev. 12/2017) Reporting on Controls at a Service Organization Checklist (SOC2 ® Reports)
21,200 9/2018 (prev. 5/2018) Public Company Accounting Oversight Board (PCAOB) Audit Engagement Checklist
21,300 04/2020 (prev. 4/2019) SEC-Registered Broker-Dealer Audit and Attest Engagements Checklist
22,010 4/2020 (prev. 12/2017) Supplemental Checklist for Review of Banks and Savings Institutions Audit Engagements
22,040 12/2017 (prev. 04/2014) Supplemental Checklist for Review of Construction Contractor Engagements (Use 22040A for engagements performed in accordance with ASC Topic 606)
22,040A 10/2020 (prev. 10/2019) Supplemental Checklist for Review of Construction Contractor Engagements (For engagements performed in accordance with ASC Topic 606)
22,060 10/2020 (prev. 12/2017) Supplemental Checklist for Review of Common Interest Realty Associations
22,070 10/2019 (prev. 12/2017) Supplemental Checklist for Review of Engagements of Health Care Organizations
22,080 12/2017 (prev. 04/2014) Supplemental Checklist for Review of Audits of For-Profit Housing and Urban Development (HUD) Engagements
22,090 4/2018 (prev. 4/2014) Supplemental Checklist for Review of Personal Financial Statement Engagements
22,100 Part A-UG 4/2020 (prev. 9/2018) Part A Supplemental Checklist for Review of Single Audit Engagements (Uniform Guidance)
22,100 Part B-UG 4/2020 (prev. 9/2018) Part B Supplemental Checklist for Review of Single Audit Engagements (Uniform Guidance)
22,110 04/2019 (prev. 05/2016) Supplemental Checklist for Review of Audit Engagements Performed in Accordance with Government Auditing Standards (Yellow Book) December 2011 Revision (Use 22110A for engagements performed in accordance with Government Auditing Standards (Yellow Book) 2018 Revision)
22,110A 10/2020 (New) Supplemental Checklist for Review of Audit Engagements Performed in Accordance With Government Auditing Standards (Yellow Book) 2018 Revision
22,120 04/2019 (prev. 05/2016) Supplemental Checklist for Review of Agreed Upon Procedures and Other Attestation Engagements Performed in Accordance with Government Auditing Standards (Yellow Book) December 2011 Revision (Use 22120A for engagements performed in accordance with Government Auditing Standards (Yellow Book) 2018 Revision)
22,120A 10/2020 (New) Supplemental Checklist for Review of Attestation Engagements and Reviews of Financial Statements Performed in Accordance With Government Auditing Standards (Yellow Book) 2018 Revision
22,130 04/2019 (prev. 04/2018) Supplemental Checklist for Review of Audit Engagements of State and Local Governments Participating in Defined Benefit Pension Plans and/or Postemployment Benefits Other Than Pensions (OPEB)
22,300 04/2020 (prev. 04/2019) Financial Reporting and Disclosure Checklist (use for System Reviews or Engagement Reviews)
22,400 04/2019 (prev. 12/2017) FRF for SMEs™ Financial Reporting and Disclosure Checklist
22,500 04/2014 IFRS Financial Reporting and Disclosure Checklist (for Financial Statements with Years Beginning on or After January 1, 2013)
Zip File 10/2020 (prev. 4/2020) Download all System Review Team Captain Materials
Zip File 10/2020 (prev. 4/2020) Download the current System Review Toolkit