AICPA-Required Review of A-133 Audits

Effective June 1, 2010

As noted in the February 2010 Peer Review Alert, For reviews commencing on or after June 1, 2010, the team captain will submit the engagement profile and Part A of the Supplemental Checklist for Review of Single Audit Act/A-133 Engagements to the Administering Entity for review of engagements that are subject to OMB Circular A-133. The engagement profile and Part A checklist will become part of the package considered during the report acceptance process.

Please note that, in conjunction with this change, the AICPA has revised certain sections of the Peer Review Program Manual. The links to these revised documents are provided below:

+ Section 3300 AICPA Peer Review Program Report Acceptance Body Handbook (.PDF)

Both of these revised sections should be used effective immediately.

lease note that the version of Section 22,100A linked above should also be the version submitted to the Administering Entity (TSCPA), along with the related completed engagement profile, for each engagement reviewed subject to OMB Circular A-133 (Single Audit Act) in any System Review commenced on or after June 1, 2010.