New AICPA Technical Questions and Answers (TQAs) issued Tuesday provide nonauthoritative guidance relating to auditor reporting on supplemental information included in company annual reports.
The TQAs address issues related to auditor reporting when the entity issues its annual report subsequent to its financial statements. Specifically, TQA Sections 9165.01-.03 provide guidance on the auditor's reporting responsibilities on the other information when the auditor obtains the other information after the date of the auditor's report on the financial statements, potential reissuance of the auditor's report on financial statements to address other information obtained after the original report date, and dating a reissued auditor's report to address other information obtained after the original report date.
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