Engagements Under Government Auditing Standards
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1 Engagements Under Government Auditing Standards Peer Review of Yellow Book and A-133 Engagements Jim Brackens, CPA, CGMA David Jentho, CPA Nancy Miller, CPA, CGMA James W. Brackens, Jr., CPA, CGMA James Brackens is the Vice President of Ethics and Practice Quality at the American Institute of Certified Public Accountants (AICPA). His responsibilities include providing strategic and tactical direction for the AICPA s ethics division and peer review program, as well as the Employee Benefit Plan and Governmental Audit Quality Centers. Prior to joining the AICPA in 2006, Brackens was associated with both international and local public accounting firms, including managing his own accounting practice for seventeen years in which he served closely held businesses and not-for-profit organizations. Brackens also served as a peer reviewer and performed more than 300 peer reviews of small accounting firms. Brackens is a member of the AICPA, Virginia Society of CPAs (VSCPA) and the North Carolina Association of CPAs. He is licensed in North Carolina and Virginia. Brackens has served in various volunteer leadership positions for both the AICPA and VSCPA, including Peer Review Committee Chair and Vice-Chair, member of the Board of Directors of the VSCPA and as a member of the AICPA s Professional Ethics Executive Committee. Through a joint effort of the VSCPA and Virginia Business magazine, Brackens was voted by peers as being one of the top CPAs in Virginia in small business consulting (2001 through 2004) and assurance services (2004 and 2005). In 2004, Brackens was the initial author and primary presenter of the VSCPA s CPE course, Ethics: Your License Depends on It! and continued in this capacity until joining the AICPA in Brackens received his bachelor's degree in Accounting from Virginia Tech in
2 David Jentho, CPA David A. Jentho has been a partner at Ratliff & Jentho, CPAs since He has over twenty-five years of experience with emphasis in the areas of accounting and auditing for governmental entities and non-profit organizations. In addition, he has performed peer reviews for a number of CPA firms in Texas. Mr. Jentho is Past Chairman of the AICPA Peer Review Board. He currently serves as Chairman of the Peer Review Board's Practice Monitoring Task Force for Circular A-133 Audits. He was also recently appointed to a three-year term on the AICPA Council as an At-Large Member. Mr. Jentho presently serves on the Texas Society Peer Review Committee, where he served two year terms as both Chairman and Vice Chairman of the Peer Review Committee. He has also served on the Professional Standards Committee of the Texas Society. A native of Houston, Texas, Mr. Jentho attended the University of Houston where he graduated with a degree in accounting. 3 Nancy Miller, CPA, CGMA Ms. Miller has thirty years experience in public accounting. She is a partner in the Miller Foley Group (MFG), a firm of certified public accountants and management consultants located in Fredericksburg, Virginia. MFG is a full-service public accounting firm offering services in the areas of auditing, accounting, tax, and management consulting. MFG specializes in service to the non-profit and government sector. Ms. Miller s individual accomplishments are as follows: Chair, AICPA Technical Standards subcommittee (TNS) of the Professional Ethics Enforcement Committee. TNS investigates violations of GAAP, GAAS and compliance with standards. Member, AICPA Practice Monitoring Task Force. The task force was formed to develop enhanced peer review standards specifically for A-133 engagements. The task force has recommended changes to the program to require selection of A-133 engagements and revised peer review checklists for A-133 engagements. AICPA. Participated in development of the AICPA 2011 Yellow Book Independence Nonaudit Services Documentation Practice Aid. GAO advisory committee. This committee provides advice on revisions to the Yellow Book. Former chair, VSCPA ethics committee. Former member, VSCPA peer review committee. Peer reviewer since 1988; Team Captain since Speaker at various conferences and seminars. 4 2
3 Topics to Cover Overview of recent changes to professional standards and peer review guidance relevant to governmental engagements Interactive group discussions of peer review cases related to Yellow Book and A-133 engagements 5 What's New? Recent Changes to Professional Standards and Peer Review Guidance 6 3
4 Clarified Auditing Standards Effective for periods ended on or after 12/15/2012 Peer Review web event (from 10/3/12): How Clarified Standards Will Change Peer Review Peer Review Alert issued February
5 The 2011 Yellow Book Effective for periods ended on or after 12/15/2012 Peer Review Alert issued May 2013 Peer Review web event (from 6/12/13): 2011 Yellow Book Evaluation of Independence When Performing Non-Audit Services - Peer Review Perspective 9 Additional Resources for 2011Yellow Book GAO technical hotline yellowbook@gao.gov Yellow Book Tools and Aids section of the GAQC Web site GAQC archived member Web events titled 2011 Yellow Book: What You Need to Know Now Understanding the AICPA's Yellow Book Independence Practice Aid 10 5
6 2011 Yellow Book Peer Review Changes Revised Peer Review Engagement Profiles and Yellow Book Supplemental Audit and AUP Checklists Trigger questions on the profile Independence questions in the checklists 11 Summary of Peer Review Guidance Related to 2011 Yellow Book Lack of documentation not automatic impairment Failure to document required elements = material non-compliance Material non-compliance = nonconforming engagement Documentation or Impairment 12 6
7 Consideration of Nonconforming A-133 Engagements PRP 3100 Supplemental Guidance Firm responsibilities User considerations Examples of circumstances indicating reperformance /reissuance Reviewer evaluation Tone at the top considerations 13 Revisions to Engagement Profiles Single Audit Data Percentage and dollars of major programs audited Date Data Collection Form was accepted by Federal Audit Clearinghouse for current and two prior years 14 7
8 Proposed 2013 Data Collection Form Form SF-SAC Periods ending on or after January 1, 2013 Federal Register notice issued in May 2013; comment period ended July 8, 2013 Final form expected late summer (FAC automatic extensions to 9/30/13) 15 Status Update on Proposed OMB Uniform Guidance Proposed OMB Uniform Guidance: Cost Principles, Audit, and Administrative Requirements for Federal Awards Objective: Streamline related circulars/ guidance, and increase efficiency & effectiveness No proposed effective date yet AICPA Comment Letter issued June 2,
9 PMTF- Construction in Progress Peer Review Checklist Changes Proposed Corrective Actions Compliance engagements other than OMB A Review Cases Small Group Discussions 18 9
10 Technical Assistance and Resources Technical Hotlines AICPA Technical Hotline: , option 3 AICPA Accounting & Auditing Technical Hotline AICPA Professional Ethics Hotline: ethics.org; ; option 5 followed by option 2 Governmental Audit Quality Center: gaqc.org Peer Review Archived Web Events Archived GAQC Alerts, Web Events and Practice Aids 19 10
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