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In the U.S. Deloitte Touche USA LLP is the U.S. member firm of Deloitte Touche Tohmatsu and services are provided by the subsidiaries of Deloitte Touche USA LLP Deloitte Touche LLP Deloitte Consulting LLP Deloitte Financial Advisory Services LLP Deloitte Tax LLP and their subsidiaries and not by Deloitte Touche USA LLP. Click here to access the text of the TPAs. AICPA Issues TPA on Parent-Only Financial Statements and Relationship to GAAP On June 6 2006 the AICPA issued TPA 1400. FASB Issues...
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