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Technical

What now? Responding to a subsequent discovery of fact

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Daniel J. Gartland | Free | AICPA | 01 Aug 2015 | Journal of Accountancy

Audit
Foundational
Article

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A CPA is required to take action when relevant facts come to light after financial statements or audit reports have been issued. AICPA standards help guide the appropriate response.

Topics covered:

Assurance: Technical: Audit, Foundational
Assurance: Technical: Review, Foundational

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Technical

What now? Responding to a subsequent discovery of fact

Comments/Reflections

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