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What's new – OnPoint AUP 2026.2.0 Release (v2.180.0)

Here's a list of what's new in the OnPoint AUP 2026.2.0 release.

Updated checklist for Generally Accepted Government Auditing Standards (GAGAS)

OnPoint AUP now includes an updated checklist, AUP-001.2 Yellow Book Independence, for Generally Accepted Government Auditing Standards (GAGAS), also known as Yellow Book content. This checklist is driven by a single GAGAS procedure. The engagement letter and report reference the GAGAS 2024 Revision and cite GAGAS requirements for independence, competence, continuing professional education, quality management and reporting at the paragraph level.

The AUP-001.2 Yellow Book Independence checklist in OnPoint AUP, showing the General Independence Requirements section with paragraph-level GAGAS references beside each procedure and Yes, No and Not Applicable response options.

Content enhancements

The following updates have been made to the content across OnPoint AUP for the 2026.2.0 release.

Updates to the AUP-001 Engagement Acceptance, Continuance & Set-Up checklist include:

  • Practitioner’s specialist split from participating practitioner

    The two roles previously shared a single selector. They are now separate procedures, because AT-C 215.19-.20 governs a practitioner's external specialist, while AT-C 105.35 sets out distinct requirements for a participating practitioner. When you use a participating practitioner, a new workflow documents responsibilities, ethical requirements including independence, competence and capabilities, scope and timing, and communication.

  • Additional parties can now be identified

    Where parties other than the engaging party need to agree to the procedures, a repeatable input now records each additional party. The engagement letter has been updated to include the list, and a representation is requested before the report is issued, confirming that agreement and acknowledgment were obtained from all necessary parties.

Engagement quality review (EQR) is now conditional and displays where required by law, regulation or firm policy. The completion requirement has been updated from "completed before the report date" to “completed before the engagement report is released”, to reflect SQMS No. 2 requirements.

OnPoint AUP has also been updated to include content relating to AT-C 315, which covers AUPs where the subject matter is compliance or internal control over compliance.

In addition to the specific changes noted above, visibility conditions have been updated across checklists to ensure a robust workflow through the engagement. Paragraph level authoritative references have been added to let you trace each requirement to its source. Additional guidance sections have been added to align with the AICPA Technical Questions and Answers sections 9510-9550 (Attestation Engagements). All letters within OnPoint AUP have also been updated to reflect these content updates.