Welcome to the AICPA's accounting and auditing technical hotline. Our objectives are to enhance members' knowledge and application of professional judgment by providing free, prompt, high-quality technical assistance by phone concerning issues related to: accounting principles and financial reporting; auditing, attestation, compilation and review standards. The team extends this technical assistance to AICPA employees and representatives of governmental units.
The team staffs the technical hotline service from 9am to 8pm Eastern Time and answers around 23,000 calls annually.
The following links have been provided to guide you to the appropriate section of this Web site.
I have a question about:
Accounting or auditing matters including attestation engagements
Accounting and review services
The technical hotline provides non authoritative advice on accounting, auditing, attestation, and SSARS standards. Please note that Technical Hotline staff's responses reflect only the staff's opinions in light of the particular circumstances described by the inquirer and should not be viewed as an official position of the AICPA. Official positions of the AICPA are established only after extensive deliberation and due process.
Application of generally accepted accounting principles is the responsibility of a company's management. As such, the Technical Hotline staff is prohibited from making subjective judgments for constituents or acting as an arbitrator on any issue (for example, a dispute between a company and its auditor).
How do I submit my question?
Questions may be submitted electronically by completing the Technical Inquiry Form (accessible through the link below) or by calling the Technical Hotline at 1-877-242-7212.
The following steps should be used as a guide in forming and submitting your question.
- Obtain and read the applicable authoritative (FASB, and /or AICPA) literature.
- Formulate your question and discuss with the most senior accountants in your organization (typically the controller or chief accounting officer of a company or the partners, technical advisory partners, or national office of a public accounting firm).
- Discuss the question with your independent auditors; if applicable (your auditors should request the assistance of their technical advisory partners or national office if necessary).
- If after consulting with your most senior accountants and independent auditors you still need clarifying guidance, complete the AICPA's Technical Inquiry Form. When finished, click the SUBMIT button at the bottom of the page to send your inquiry to the AICPA. Alternatively, you may call the Technical Hotline at 1-877-242-7212.
Please Note: Submission of incomplete forms may result in a request for additional information (for example, if the views of your auditor's or other parties that you consulted are not documented in the space provided or if you have not cited the appropriate AICPA or FASB literature). Should you have any further questions about how to fill out the AICPA Technical Inquiry Form, please call Paul Von Bevern at 919-402-4531.
When can I expect an answer to my question?
You can expect a response within 24 hours, but it may take longer depending on staff availability and the nature of your question. The Technical Hotline staff addresses inquiries in the order that they are received.
How will I get an answer to my question?
The staff will respond via telephone. Please note that the Technical Hotline staff is prohibited from issuing a formal written response to your technical inquiry.
I HAVE READ THE ABOVE.
Take me to the Technical Inquiry Form