• Peer Review Home Page
• Checklists - System reviews 2006 | 2005 | 2004 | 2003
• Checklists - Engagement and report reviews 2006 | 2005 | 2004 | 2003
• Standards Effective January 1, 2005
• Scheduling Background Form

• CPCAF Home Page
• CPCAF Peer Review Program Manual and checklists (revised April 2005)
• CPCAF Reference Manual (old SECPS manual revised for Center purposes)
• CPCAF Peer Review Bridging Document
• Other archived information:
  • December 1, 2003 Letter to Managing Partners: Establishment of the Center for Public Company Audit Firms and Wind-down/Transfer of SECPS Activities

• Exposure Drafts of Proposed Statements
• Recently-Issued Auditing Standards and Interpretations
• Summaries of Recently-Issued AcSEC Statements of Position
• Independence:
  • Guidance on Understanding and Implementing Rule 101-3 – Independence and Non-Attest Services
  • Summary of Independence Rules under Sarbanes/Oxley
  • AICPA Plain English Guide to Independence (March 1, 2005)

List of links to state CPA organizations

Note: Some state societies are not listed because they either: 1) do not have a separate peer review page or 2) have a page that requires a member login.

Some states' peer review programs are administered by other state societies:
Alaska (by California)
Arizona (by California)
Utah (by Nevada)

• Public Company Accounting Oversight Board
• Final PCAOB rules on "Inspection of Registered Public Accounting Firms"
• PCAOB Rules of the Board
• Rulemaking Docket
• Release No. 2005-009 (May 16, 2005) Policy Statement Regarding Implementation of Auditing Standard No. 2, An Audit of Internal Control Over Financial Reporting Performed in Conjunction with an Audit of Financial Statements
• Release No. 2004-006 (June 9, 2004) Auditing Standard No. 3, Audit Documentation
• Release No. 2004-001 (March 9, 2004) Auditing Standard No. 2, An Audit Of Internal Control Over Financial Reporting Performed In Conjunction With An Audit Of Financial Statements
• Release No. 2003-025 (December 17, 2003) Auditing Standard No. 1, References in Auditors' Reports to the Standards of the Public Company Accounting Oversight Board

• FASB home page
• Statements of Financial Accounting Standards Summaries and Status
• Project Updates and Technical Plan

• GASB home page
• Summaries and Status of GASB Statements & Interpretations
• Technical Issues page

• GAO
• Government Auditing Standards (2003 version - pdf format)
• Yellow Book CPE: Major changes |  Guidance on CPE requirements
• Q&A on Independence Standard
• Office of Management and Budget (OMB)
• OMB Circulars Index and links 
• OMB Circular A-133 (June 2003 revision)
• OMB A-133 Compliance Supplement (March 2006 2005  2004  2003)
• Data Collection Form for Reporting on Audits of States, Local Governments, and Non-Profit Organizations
• Catalog of Federal Domestic Assistance (searchable)
• Federal Audit Clearinghouse
• GFOA:
  • Digital Finance Library
  • CAFR Checklists and other forms

• International Accounting Standards Board
• International Federation of Accountants (international auditing guidance):
  • Home Page
  • Auditing, Assurance, Related Services and Quality Control
  • International Standards on Auditing (ISAs)


• U.S. Government Sites:
  • Official Web Portal
  • Small Business Administration
  • Department of Commerce
  • Department of Labor
  • Department of Labor Bureaus of Labor Statistics