CPA Firm Quality Control Review Checklist [FREE PDF]
This CPA firm quality control review checklist evaluates audit and accounting firms' systems against AICPA Statement on Quality Control Standards No. 8 and PCAOB quality control standards. Firm quality control directors use this annually to prepare for AICPA peer review and PCAOB inspections.
- Industry: Professional Services
- Frequency: Annually
- Estimated Time: 45-60 minutes
- Role: Quality Control Partner / Managing Partner
- Total Items: 8
- Compliance: AICPA SQCS No. 8 (system of quality control), PCAOB AS 2101 (planning an integrated audit), AICPA Statements on Auditing Standards, Peer Review Program Standards
Engagement Quality
Verify engagement quality control procedures.
- Engagement Quality Control Reviews (EQCR) performed on all required engagements?
- Audit workpapers retained minimum 7 years per PCAOB/5 years per AICPA?
- Independence confirmations obtained from all professional staff annually?
- All CPAs current on CPE requirements including 8 hours of ethics per state?
Risk Assessment & Monitoring
Verify firm-level risk management and monitoring.
- Client acceptance and continuance procedures followed for all engagements?
- Annual monitoring program with file inspection performed?
- Peer review conducted within required cycle (3 years for enrolled firms)?
- Quality control review notes and findings
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Why Use This CPA Firm Quality Control Review Checklist [FREE PDF]?
This cpa firm quality control review checklist [free pdf] helps professional services teams maintain compliance and operational excellence. Designed for quality control partner / managing partner professionals, this checklist covers 8 critical inspection points across 2 sections. Recommended frequency: annually.
Ensures compliance with AICPA SQCS No. 8 (system of quality control), PCAOB AS 2101 (planning an integrated audit), AICPA Statements on Auditing Standards, Peer Review Program Standards. Regulatory-aligned for audit readiness and inspection documentation.
Frequently Asked Questions
What does the CPA Firm Quality Control Review Checklist [FREE PDF] cover?
This checklist covers 8 inspection items across 2 sections: Engagement Quality, Risk Assessment & Monitoring. It is designed for professional services operations and compliance.
How often should this checklist be completed?
This checklist should be completed annually. Each completion takes approximately 45-60 minutes.
Who should use this CPA Firm Quality Control Review Checklist [FREE PDF]?
This checklist is designed for Quality Control Partner / Managing Partner professionals in the professional services industry. It can be used for self-assessments, team audits, and regulatory compliance documentation.
Can I download this checklist as a PDF?
Yes, this checklist is available as a free PDF download. You can also use it digitally in the POPProbe mobile app for real-time data capture, photo documentation, and automatic reporting.