Technical Hotline

    AICPA Technical Hotline 

    Contact:

    Phone: 877.242.7212

    Online: Technical Inquiry Form

    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). 






    Recently Issued Q&As Auditor Independence Guidelines for Submitting Questions

    The AICPA issues technical staff questions and answers in the areas of audit and attest, accounting, and compilation and review standards.

    Questions related to auditor independence should be directed to our Ethics Hotline at 1-888-777-7077 (select option 6) or ethics@aicpa.org.

    AICPA Members can either call or complete a Technical Inquiry Form to receive a response to their questions.





    Hot Topics

    Trending Now

    Did you know that the technical hotline receives over 500 questions every week? We now post answers to many of these questions online for our members.

    In addition, comfort letters (or verification requests) have recently been a hot topic for our members. AICPA has several resources for accountants when asked to perform such engagements.








    Resources for Newly Issued Standards and Projects

    The Clarified Statements on Auditing Standards
    SSAE 16, Reporting on Controls at a Service Organization
    AICPA Releases White Paper on Fair Value Measurements for Not-for-Profit Entities
    Financial Reporting Framework for SMEs Released




    AICPA Industry Expert Panels

    The AICPA currently has 8 expert panels that address considerations in financial reporting and audit and attest services in certain industries, including:

    Depository and Lending Institutions
    Employee Benefit Plans
    Health Care
    Insurance
    Investment Companies
    Not-for-Profit Entities
    State and Local Government
    Stockbrokerage and Investment Banking



    Additional Resources

    The technical hotline receives many questions related to the following areas:
    CPA Exam
    Documents from the AICPA Library
    Employee Benefit Plan Audits
    Governmental Audits
    SEC Regulations or Rulings
    Taxation Related Matters


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