AICPA Technical Hotline
Contact: Phone: 877.242.7212
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).