The AICPA has revised Technical Question and Answers (TQA) 9165.01 to provide nonauthoritative guidance about the auditor’s reporting options when an entity issues a document or documents that includes:
The financial statements;
The auditor’s report; and
Some but not all of the other information expected to be included in the entity’s annual report.
The AICPA has also issued TQA 9165.04 to provide nonauthoritative guidance about whether an auditor may issue separate auditor reports when an entity issues both an annual