Information Request Checklist

INFORMATION REQUEST CHECKLIST

ITEMS NEEDED IN ADVANCE:

List of accounting and auditing clients in format attached. (See Appendix B, Instructions to Firms) Please prepare and send to me so that I can make my selections for your upcoming peer review.

Quality control policy and procedures documentation questionnaire – Please complete and send to me with your client list. (Please use the QC Policies and Procedures Documentation Questionnaire for your size firm; PRP Sec 4300 or 4400)

A copy of the Firm’s quality control document if you have such a document. (Not required if you provide a QC Policies and Procedures Documentation Questionnaire and the firm is using this as its quality control document)

A copy of your prior peer review report and any letter of comments. (Note: if this is your first peer review, additional items may be requested)

ITEMS NEEDED WHEN I AM ON SITE FOR YOUR PEER REVIEW:

All documentation related to the resolution of independence questions identified during the year under review with respect to any accounting or auditing client, or related to any of the audit or accounting clients selected for review, no matter when the question was identified if the matter still exists during the review period.

The most recent independence confirmations received from other firms of CPAs engaged to perform segments of engagements on which the firm acted as principal auditor.

Staff listing - indicate if staff is a CPA, their years of experience, and years with firm.

The most recent representations received from all professional staff concerning their compliance with applicable independence requirements.

Documentation, if any, of consultations with outside parties during the year under review in connection with audit or accounting services provided to any client.

Continuing professional education records sufficient to demonstrate compliance by the Professionals in the firm with AICPA, State Society, and yellow book requirements.

The relevant working paper files and reports on the engagements selected for review.

Also, please provide the following (if none, so indicate, otherwise have information available for review):

Information on any investigations during the past three years

Information on any restriction or limitation on the firm’s practice

Information on any mergers or dissolutions in the last three years

Monitoring reports for the last three years

Types of new clients accepted since the previous peer review

Does the firm have a license to practice in all states in which it practices?

Do all the partners have a license to practice in all the states in which they practice?