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Below, the AICPA will post recent questions and answers issued since July 2015. The questions and answers in this section are not sources of established authoritative principles. This material is based on selected practice matters identified by the staff of the AICPA's Technical Hotline and various other bodies within the AICPA and has not been approved, disapproved, or otherwise acted upon by any senior committee of the AICPA. Consult AICPA Technical Questions and Answers for all technical staff questions and answers issued by the AICPA.

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Section Title Issue Date
9180.01 Required Supplementary Information in Historical Prior Periods and Auditor Independence of the Entity
August 2015

Questions and Answers

No accounting technical questions and answers have been issued since July 2015.

Auditing Questions and Answers

Section 9180.01, "Required Supplementary Information in Historical Prior Periods and Auditor Independence of the Entity" (Issue Date: August 2015)

Inquiry — AU-C section 730, Required Supplementary Information (AICPA, Professional Standards), defines required supplementary information (RSI) and requires the auditor of an entity’s basic financial statements to perform specified procedures on such RSI and report in accordance with that section.

If the RSI extends back to any historical prior period (back periods) in which the auditor did not perform an engagement that required independence, is the auditor required, for purposes of complying with AU-C section 730, to be independent of the entity in those back periods?

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