AICPA Issues Technical Practice Aid on Subsequent Events

September 7, 2010

Please note: This item is from our archives and was published in 2010. It is provided for historical reference. The content may be out of date and links may no longer function.

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Audit & Assurance

The AICPA’s Audit and Attest Standards staff has issued Technical Practice Aid 8700.03, “Auditor’s Responsibilities for Subsequent Events Relative to a Conduit Debt Obligor.”

The TPA provides guidance on the effect of FASB Accounting Standards Update no. 2010-09 on ASC Topic 855, Subsequent Events, regarding the auditor’s responsibilities for subsequent events relative to a conduit debt obligor and the date of the auditor’s report.

Drafting an AI policy that actually works

As AI use accelerates, many firms are discovering their policies haven’t kept pace. This article breaks down what CPAs and finance leaders should consider when drafting an AI policy that’s practical, flexible, and fit for real world use.

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AICPA Issues Technical Practice Aid on Subsequent Events

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