AICPA Technical Q&As 7100.01-7100.16
In response to questions about the definition of a PBE, the AICPA has issued a series of Technical Questions and Answers. These Q&As are nonauthoritative and are codified in Q&A Sections 7100.01–7100.
We are the American Institute of CPAs, the world’s largest member association representing the accounting profession. Our history of serving the public interest stretches back to 1887. Today, you'll find our 431,000+ members in 130 countries and territories, representing many areas of practice, including business and industry, public practice, government, education and consulting.
Association of International Certified Professional Accountants. All rights reserved.
