AICPA Issues Technical Q&As December 20, 2019 The AICPA has issued technical Q&As addressing (1) Internal Revenue Code (IRC) Section 163(j) and (2) the GASB’s standard on fiduciary activities. Technical Q&As 3300.01–.02 provide guidance on IRC Section 163(j) as amended in 2017. Technical Q&As 6950.23–.24 provide guidance on the changes made by GASB Statement No. 84, Fiduciary Activities, related to its use in the evaluation of whether activities are fiduciary in nature. For more information, see the AICPA’s Web site.