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TQA Section 9510.04

May 15, 2025 · 116.1 KB Download

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The AICPA issued Technical Question and Answer (TQA) 9510.04, Performing Agreed-Upon Procedures Engagements Related to Third-Party Audit Requirements under the EPA Hydrofluorocarbon (HFC) Phase Down Program, in May 2024, to provide:

  • Background and nonauthoritative guidance about the auditing requirements in the Environmental Protection Agency’s (EPA) Hydrofluorocarbon (HFC) Allocation Framework final rule.

  • Illustrative procedures that CPAs may perform as part of an engagement with a producer, importer, or exporter of regulated HFCs.

In April 2025, the EPA released updated guidance

Download the TQA 9510.04 full question and answer

File name: tqa-section-9510-04.pdf

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