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Technical Questions and Answers
A compilation of the popular hotline questions from your colleagues and clients.

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Product details

New Q&As added!

Who Will Benefit?

  • CPAs and financial professionals

Find the answers to the questions your colleagues and clients are asking in Technical Questions and Answers, a compilation of popular Q&As from the AICPA's Technical Hotline.

This resource includes non-authoritative literature on the following subjects:

  • Financial Statement Presentation
  • Auditors' Reports
  • Required Supplementary Information
  • Preparation, Compilation, and Review Engagements
  • Liabilities and Deferred Credits
  • Capital
  • Revenue and Expense
  • Specialized Industry Problems
  • Specialized Organizational Problems
  • Audit Fieldwork
  • Attestation Engagements

Updates in 2019

New Q&A for definition of direct care of collection items (section 6140.27) has been added! Q&As for not-for-profit entities (section 6140), and health care entities have also been revised.

Table of contents
Ratings and reviews
Publisher

American Institute of CPAs

The American Institute of CPAs (AICPA) is the world’s largest member association representing the CPA profession, with more than 418,000 members in 143 countries, and a history of serving the public interest since 1887. AICPA members represent many areas of practice, including business and industry, public practice, government, education and consulting.

The AICPA sets ethical standards for the profession and U.S. auditing standards for private companies, nonprofit organizations, federal, state and local governments. It develops and grades the Uniform CPA Examination, and offers specialized credentials for qualified professionals who concentrate on personal financial planning; forensic accounting; business valuation; and information management and technology assurance. With The Chartered Institute of Management Accountants (CIMA), it offers the Chartered Global Management Accountant (CGMA) designation, which sets the global benchmark for quality and recognition in management accounting.

The AICPA and CIMA also make up the Association of International Certified Professional Accountants (the Association), which represents public and management accounting globally, advocating on behalf the public interest and advancing the quality, competency and employability of CPAs, CGMAs and other accounting and finance professionals worldwide.

The AICPA maintains offices in New York, Washington, DC, Durham, NC, and Ewing, NJ.

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