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What’s new in OnPoint Examinations – Beta 2026.2.0 Release (v2.1540.0)

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

Expanded Generally Accepted Government Auditing Standards (GAGAS) coverage

OnPoint Examinations content now carries a full Generally Accepted Auditing Standards (GAGAS) overlay, so engagements performed under Government Auditing Standards, also known as Yellow Book, can be documented in the same engagement file as an AICPA-only examination. New procedures have been added across engagement acceptance, planning, fieldwork and reporting, and display only when the engagement is identified as a GAGAS engagement. The following documents have been updated with the noted GAGAS content.

  • EX-101 Independence and Ethical Requirements

  • EX-102 Preconditions for Examination Engagement

  • EX-201 Planning - Overall Examination Strategy

  • EX-203 Fraud and Noncompliance Considerations

  • EX-501 Evaluating Results of Procedures

  • EX-601 Reporting - Opinion Formation and Report Content

  • EX-701 Documentation Completeness

The EX-100 Engagement Setup checklist in OnPoint Examinations, showing the GAGAS and Other Frameworks section with the question that identifies an engagement as GAGAS.

New Substantive sampling - Test of details forms

OnPoint Examinations now includes the following forms to effectively perform substantive sampling:

  • Sampling – Test of details (Manual)

    This form incorporates risk assessment in the financial statement areas from the Risk & controls tab to automatically calculate the allowable risk of incorrect acceptance and confidence levels. The calculated confidence level can then be used on the Substantive sampling – Test of details forms as the Required Level of Assurance to determine the actual sample size.

  • Sampling – Test of details

    This form can be used to automatically calculate the sample sizes by entering the adjusted population size, tolerable and expected misstatements and the calculated confidence level from the Substantive sampling – Test of details (Manual) forms.

  • Audit Evidence Planning

    This form is an alternate version of the Sampling Test of details (Manual) form called the Audit Evidence Planning form.

To add any of these forms into your engagement to perform substantive sampling, select the Create a document icon (), then choose the preferred option from the dropdown menu.

Content enhancements

In addition to the specific changes noted below, all checklists within OnPoint Examinations now include procedures with descriptive titles, along with underlying sub procedures and expanded conclusion statements. Internal references have been added to direct you to the correct documents, and certain visibility conditions have also been updated to streamline your workflow.

New independence and non-attest services procedures

The EX-101 Independence and Ethical Requirements checklist now includes enhanced procedures for non-attest services. Where your firm performs a non-attest service for the responsible party, the checklist now walks you through management's agreement to its responsibilities, your firm's documented understanding with the client, evaluation of self-review, management-participation and advocacy threats, and confirmation that no prohibited service was performed.

EX-505 renamed - Additional Paragraphs and Report Alerts Assessment

The EX-505 Emphasis of Matter and Other Matter Paragraphs Assessment checklist has been renamed to EX-505 Additional Paragraphs and Report Alerts Assessment. The updated checklist follows the wording used in AT-C 205 - Assertion-Based Examination Engagements. The checklist now asks whether any additional paragraph is planned, whether it is clearly separated from the opinion and whether it relates to a matter that does not affect the opinion. Some existing procedures have also been renamed.

New engagement and management representation letters to cover all five engagement types

Every examination engagement type in OnPoint Examinations now has a matching engagement letter and representation letter. The following new letters have been added for this release:

  • Engagement Letter - Prospective Financial Information

  • Engagement Letter - Pro Forma Financial Information

  • Engagement Letter - Examination of Compliance with Specified Requirements

  • Management Representation Letter - Direct Examination

  • Representation Letter of the Engaging Party - This letter is used in addition to the management representation letter where the engaging party is not the responsible party (AT-C 205.53).

  • Management Representation Letter - Examination has been renamed Management Representation Letter - Assertion-Based Examination, so the letter names match the new EX-504 menu.

Pro forma reporting letters extended to review engagements

Practitioner Report - Pro Forma Financial Information has been fully enhanced to now include parallel examination and review paths for the responsibility, standards and work performed, and opinion or conclusion sections. This includes independence, GAGAS and restricted-use paragraphs. Practitioner Report - Modified Opinion - Pro Forma Financial Information now includes two review variants, Variant D for qualified conclusion and Variant E for adverse conclusion, alongside the existing qualified, adverse and disclaimer variants.

Written representations aligned to AT-C 205.51

The EX-504 Written Representations Completeness checklist now follows the AT-C 205.51 representation requirements, and new procedures and updated authoritative references have been added. The general representations set of procedures is now renamed as Required Representations (AT-C 205.51, .55), and the individual representations map paragraph by paragraph to the standard.