Guidelines, questionnaires and reports to be used by reviewers as part of the quality review program.
General quality control questionnaire (1563.63 KB) - last updated Friday, 27 January 2012
General quality control questionnaire to be completed by members under review. This is an interactive PDF, which allows you to complete the questionnarie online.
Reviewer planning document (1003.03 KB) - last updated Friday, 17 February 2012
This document is to be used by the reviewer to report back to CPA Australia following the planning meeting with the member, in order for the engagement letter to be prepared and the relevant travel bookings to be made.
Reporting guidelines (652.00 KB) - last updated Friday, 16 December 2011
This document provides guidelines for the preparation of a report on member's compliance with the quality control standard.
Exit conference minutes form (90.02 KB) - last updated Tuesday, 23 February 2010
This form has been designed to provide a template to record the exit conference minutes, a copy of which is to be provided to the member being reviewed.
Advice of completed quality review (75.47 KB) - last updated Tuesday, 17 April 2012
This form provides a summary of the length of the quality review and also the information needed by CPA Australia to process reviewer payments.
Advice and assurance of compliance (RMS 1) (71.10 KB) - last updated Monday, 15 August 2011
This form is to be completed by the member reviewed and then signed off by the reviewer once the members risk management policy has been sighted.
Advice and assurance of compliance (APES 320) (71.44 KB) - last updated Monday, 15 August 2011
This form is to be completed by the member reviewed and then signed off by the reviewer once the member's quality control manual has been sighted and comply with APES 320 requirements.
Agreed-upon procedures engagement questionnaire (2595.38 KB) - last updated Thursday, 1 March 2012
A questionnaire designed to assess whether agreed-upon procedures engagements have been conducted in accordance with the relevant professional standards.
Assurance engagements questionnaire (commenced on or after 1 July 2010) (2941.67 KB) - last updated Thursday, 1 March 2012
This document contains a questionnaire designed to help assess whether assurance engagements have been conducted according with relevant professional standards. This is for assurance engagements commenced on or after 1 July 2010.
Audit and audit-related service engagement questionnaire (commenced on or after 1 January 2010) (4133.13 KB) - last updated Thursday, 1 March 2012
Questionnaire to help assess whether audit and audit-related service engagements (for reporting periods commenced on or after 1 January 2010) have been conducted according with relevant standards, including clarity auditing standards.
Corporate secretarial engagements questionnaire (2372.01 KB) - last updated Thursday, 1 March 2012
A questionnaire designed to help assess whether corporate secretarial engagements have been conducted in accordance with relevant professional standards and legislative requirements.
Compilation and taxation engagement questionnaire (commenced on or after 1 January 2009) (3176.07 KB) - last updated Thursday, 1 March 2012
Questionnaire designed to help assess whether compilation and taxation engagements have been conducted in accordance with relevant professional standards, to be used for engagements commenced on or after 1 January 2009 (APES 315 and APES 220).
Dealing with client monies engagement questionnaire (2115.72 KB) - last updated Thursday, 1 March 2012
A questionnaire designed to assess members who deal with client monies and/or members who perform audits of those who deal with client monies have conducted these engagements in accordance with the relevant professional standards.
Due diligence committees engagement questionnaire (2860.83 KB) - last updated Thursday, 1 March 2012
This document contains a questionnaire designed to help assess whether members who have participated in due diligence committees in connection with a public document have conducted the engagement in accordance with relevant professional standards.
Forensic accounting engagements questionnaire (commenced on or after 1 July 2009) (2396.26 KB) - last updated Thursday, 1 March 2012
A questionnaire designed to help assess whether forensic engagements have been conducted according with relevant professional standards. This document is for forensic accounting engagements commenced on or after 1 July 2009.
Insolvency services engagement questionnaire (commenced on or after 1 April 2010) (3648.47 KB) - last updated Thursday, 1 March 2012
This questionnaire is designed to help assess whether insolvency engagements have been conducted in accordance with relevant professional standards, to be used for engagements commenced on or after 1 April 2010.
Reporting on prospective financial information engagement questionnaire (2436.90 KB) - last updated Friday, 2 March 2012
This questionnaire is designed to help assess whether reporting on prospective financial information engagements have been conducted according with relevant professional standards.
Review engagements questionnaire (commenced on or after 1 January 2010) (2699.20 KB) - last updated Thursday, 1 March 2012
This questionnaire is designed to help assess whether review engagements (commenced on or after 1 January 2010) have been conducted according with relevant professional standards.
SMSF audit engagement questionnaire (6291.33 KB) - last updated Thursday, 1 March 2012
A questionnaire designed to assess whether SMSF audit engagements have been conducted in accordance with the relevant professional standards, legislative requirements and regulatory requirements.
Valuation service engagements questionnaire (2445.54 KB) - last updated Thursday, 1 March 2012
This document contains a questionnaire designed to help assess whether valuation service engagements have been conducted according with relevant professional standards.
Quality review program working paper file tools:
Working paper file index / checklist (93.06 KB) - last updated Tuesday, 23 February 2010
Index / checklist to be used when creating the quality review working paper file.
Working paper file section dividers (160.31 KB) - last updated Tuesday, 23 February 2010
Section dividers which can be used for the quality review working paper file.
Pro-forma quality assurance review reports which are prepared by the reviewer and issued to members upon the completion of the review:
Compliant Report (68.50 KB) - last updated Thursday, 1 March 2012
This document is the template for a compliant report recommendation.
Requirements for compliance report (99.00 KB) - last updated Thursday, 1 March 2012
This document is the template for a requirements for compliance report recommendation.
Representation of compliance report (72.50 KB) - last updated Thursday, 1 March 2012
This document is the template for a representation for compliance report recommendation.
Evidence of compliance report (73.00 KB) - last updated Thursday, 1 March 2012
This document is the template for an evidence of compliance report recommendation.
Follow up review report (70.00 KB) - last updated Thursday, 1 March 2012
This document is the template for a follow up review report recommendation.
Report on follow up review - compliant (43.00 KB) - last updated Thursday, 1 March 2012
This document is the template for a report on follow up review - compliant recommendation.
Report on follow up review - requirements for compliance (71.00 KB) - last updated Friday, 30 March 2012
This document is the template for a report on follow up review - requirements for compliance recommendation
Report on follow up review - representation of compliance (71.00 KB) - last updated Friday, 30 March 2012
This document is the template for a report on follow up review - requirements for compliance recommendation.
Report on follow up review - evidence of compliance (72.50 KB) - last updated Friday, 30 March 2012
This document is the template for a report on follow up review - evidence of compliance recommendation.
Report on follow up review - further follow up review (70.50 KB) - last updated Friday, 30 March 2012
This document is the template for a report on follow up review - further follow up review recommendation.
