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.