Guidance for NCACPA Members Serving on
Technical Assistance Programs
[Amended August 8, 2005]
Some committees of the North Carolina
Association offer a technical assistance program
(TAP) to assist fellow members in finding
answers to specific accounting questions. This
is a free service included with the benefits of
NCACPA membership. Members have requested a
clarifying statement that could be used in
member-to-member communications to ensure the
inquiring member has a clear understanding of
the guidance they are being provided.
Members of the technical assistance programs
(TAP) are encouraged to:
1.
State that advice shared by telephone or email
does not represent authoritative statements or
rulemaking by the association.
2.
State the guidance should be considered one
person’s opinion (given the fact set presented)
and is the starting point for further research.
3.
Avoid extending themselves into an area of
guidance where they do not feel comfortable.
4.
Get an acknowledgement from the inquiring member
that they understand the limitations of the
guidance received.
5.
Make it clear that any opinions given are
restricted to the facts as presented to them and
any variance in those facts could impact their
advice.
Below is a sample statement that may be read to
the inquiring member or placed directly on the
email response being released:
“Any opinions, materials, or information
provided in this communication are for informal
purposes only and are not to be construed as a
formal opinion from NCACPA or its members. Do
not take any actions based solely upon the
information contained herein. These materials
are informational only and are meant to be a
supplement to your own opinions and your own
further research.”
Thank you for providing this service to the membership of
NCACPA.
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