Please note, for reviews that commenced before January 1, 2017, archives of the checklists and forms are here.
Changes to the Peer Review Standards, Interpretations, other related guidance and practice aids, including engagement checklists, will be available from late December 2017 to January 2018. Guidance updates will be effective for reviews commencing on or after January 1, 2018, while practice aid updates, including engagement checklists, will be effective for reviews commencing on or after February 1, 2018, with early implementation encouraged.
Please monitor upcoming Reviewer Alerts for additional information.
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 4500, 4550, 4600 and 4650) are used.
4,000 System Reviews
Section 5,000 System Reviews of Firms Closely Aligned with Non-CPA Entities