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TQA Section 6950.25

Nov 20, 2024 · 161.2 KB Download

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The AICPA has issued Technical Question and Answer (TQA) 6950.25, Auditor Opinion Unit Considerations When a Fund Was Previously Reported as Major, to provide:

  • Background information on

    • The requirements of GASB Statement No. 100, Accounting Changes and Error Corrections, when there are changes to or within the financial reporting entity, including a change of a fund’s presentation as major or nonmajor.

    • The opinion units in a governmental audit, as specified in chapter 4, “Auditing Considerations,” of AICPA Audit

Download the TQA 6950.25 full question and answer

File name: tqa-section-6950-25.pdf

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Audit & Assurance
Government

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Auditor Reporting
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