Access the AICPA’s complete set of Technical Questions and Answers (TQAs).
Resources
AICPA Technical Questions and Answers at your fingertips
Jul 22, 2025 · 4.3 MB Download
AICPA MEMBER
ACCESS
Resource available
Practitioners from around the world contact the AICPA’s Technical Hotline to get free, high-quality technical assistance by phone on issues related to accounting and financial reporting, auditing and attestation, compilation, and review standards. The AICPA compiles Technical Questions and Answers (TQAs) from the Technical Hotline on a regular basis. This resource includes non-authoritative literature on the following major divisions of subjects:
Ethics
Financial statement presentation
Assets
Liabilities and deferred
Download the The AICPA’s Complete TQAs
File name: technical-questions-and-answers.pdf
Reserved for AICPA® & CIMA® Members
Already a member of the AICPA or CIMA?
Log in with your account
Not a member of the AICPA or CIMA?
To gain access to exclusive content, your first step is to join the AICPA or CIMA.