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.

Where to find September’s flipbook issue

The Journal of Accountancy is now completely digital. 

 

 

 

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