The AICPA has issued Technical Questions and Answer (TQA) 400.02, Using the Output of Technology, in AICPA Technical Questions and Answers to provide insights and guidelines for members planning to incorporate technology into their services.
As technology continues to evolve and integrate into various aspects of professional services, it is crucial for members to exercise professional judgment in determining the appropriateness of technology outputs for their intended purposes. The new guidance addresses key considerations and factors that professionals should