14CFR Part 91 explains and outlines the requirements for a 100 hour inspection and an annual inspection. The difference between each inspection is that one must be performed after 100 flight hours and the other must be done at the end of 12 calendar months. The details of both inspections are all listed in 14CFR Part 43. Each A&P mechanic may come up with their own checklist on the items required for that inspection, but they must still contain everything listed by the rule book. For the sake of making money however the aircraft may be flown an additional 10 hours to the location where the inspections will be accomplished but the 10 hours must be subtracted from the next 100 hours.
The Airframe and Powerplant mechanic may perform the inspection
The Airframe and Powerplant mechanic may perform the inspection