The AICPA has information and resources in our Financial Reporting Center that will help you stay informed of changes to accounting standards and provide you guidance to ensure high quality financial reporting. In addition, the AICPA's Accounting and Auditing Technical Hotline provides members with free, high-quality technical assistance by phone concerning issues related to accounting and financial reporting, auditing and attestation, compilation, and review standards. Before you call, you may want to view our Member Support page, which includes answers to frequently asked questions. The hotline is available from 9 a.m. to 8 p.m. EST Monday through Friday. This service is only available to AICPA members. If you have your 8 digit member ID available when you call, that will allow us to assist you as quickly as possible.
The AICPA Auditing and Accounting Technical Hotline provides non-authoritative guidance on accounting, auditing, attestation, and SSARS standards. Please note that Technical Hotline staff's responses reflect only the staff's opinions in light of particular circumstances described by the inquirer and should not be viewed as an official position of the AICPA. Official AICPA positions are determined through certain specific committee procedures, due process, and extensive deliberation. The views expressed by Technical Hotline staff in response to technical questions submitted to the Technical Hotline are expressed for the purposes of deliberation, providing member services, and other purposes, but not for the purposes of providing accounting services or practicing public accounting.
Application of generally accepted accounting principles is the responsibility of a company's management. As such, the Technical Hotline staff is prohibited from making subjective judgments for constituents or acting as an arbitrator on any issue (for example, a dispute between a company and its auditor).