TQA Section 6400.71
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TQA Section 6400.71

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This is a TQA that addresses health care accounting for select items received for distribution to specified patients.

Developed by the AICPA Health Care Expert Panel, the AICPA has issued Technical Question and Answer (TQA) 6400.71, “Accounting by a Recipient Entity for Vaccines or Other Pharmaceuticals, Medical Supplies, or Equipment Received for Distribution to Specified Patients” (AICPA,), to provide:

  • background and nonauthoritative accounting information about whether nongovernmental health care entities that receive vaccines or other pharmaceuticals, medical

Download the TQA 6400.71 full question and answer

File name: tqa-section-6400-71.pdf

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