TPA developed on supplementary information that accompanies interim financial information


Developed by the AICPA Accounting and Auditing Technical Hotline, Technical Question and Answer (TPA) 9170.02 has been issued to provide nonauthoritative guidance regarding whether  the auditor, when performing an interim review in accordance with AU section 722, Interim Financial Information (AICPA, Professional Standards), is required to report on supplementary information when a client presents supplementary information along with interim financial statements. The TPA also includes an example of a report based on the limited procedures applied in the review.

SPONSORED REPORT

Time to prepare for overtime changes

As an employer, trusted business adviser, or HR professional, you will need to be aware of exemption guidance, record requirements, advice for clients, and typical problems in applying overtime pay.

QUIZ

News quiz: Points awarded and points made

Take this short quiz to see how much you know about recent news, including an index that gauges Americans’ financial outlook and a survey that provides insight into the use of credit card travel rewards.

CHECKLIST

Bolster your data defenses

As you weather the dog days of summer, it’s a good time to make sure your cybersecurity structure can stand up to the heat of external and internal threats. Here are six steps to help shore up your systems.