FAQs — Audit Matters and Auditor Reporting Issues Related to COVID‐19

AICPA has prepared the following list of frequently asked questions (FAQs) and topics that have been compiled to aid practitioners as they perform audit engagements in these uncertain times, and for the preparers of financial statements. The guidance offered in this document is not applicable to preparation and issuance of audit reports within the jurisdiction of the Public Company Accounting Oversight Board (PCAOB). Additionally, this document does not focus on accounting, disclosure, and reporting nuances for public companies.

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