The AICPA has issued Technical Questions and Answers (TQA) 9165.01 to .03 to provide nonauthoritative guidance on the auditor’s:
Reporting responsibilities on the other information when the auditor obtains the other information after the date of the auditor’s report on the financial statements.
Ability to reissue the auditor’s report to include a separate section addressing other information when the other information is obtained after the original date of the auditor’s report on the financial statements, as well as considerations regarding