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.

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Click-through nexus: Pushing the boundaries of sales tax compliance

Sales and use tax compliance has been complicated by nexus expansion. In this report, we provide an overview of this issue and include a handy state-by-state summary of click-through nexus or notification requirements.

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News quiz: Debt, retirement, and the changing economy

Recent news reported findings about college loan debt, women in the CPA profession, and the sharing economy. See how much you know about recent news and reports with this quiz.

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Auditing risks in culture

Cultural flaws can seriously damage an organization. Here’s how internal auditors can reduce risks by embedding culture audits into existing audit programs.