The following lists AICPA Technical Questions and Answers (TQAs) that have been recently issued. You may also access the complete set of AICPA Technical Questions and Answers.
These questions and answers are not sources of established authoritative principles. This material is based on selected practice matters identified by the staff of the AICPA's Technical Hotline and various other bodies within the AICPA and has not been approved, disapproved, or otherwise acted upon by any senior committee of the AICPA.