Required Supplementary Information (RSI) Other Than MD&A

Free CPA BAR (Business Analysis & Reporting) lesson in State and Local Governments. 19 min read, ~2,886 words.

RSI is required but unaudited, auditors apply limited procedures (inquiries, analytical procedures) rather than full audit procedures. Budgetary comparison schedules present original budget, final budget, and actual results for the general fund and each major special revenue fund with a legally adopted budget. Pension RSI includes the schedule of changes...

Read the full lesson, free →

Worked examples, audio narration, and practice. No signup to read.

What this lesson covers

Content
Example 1
Example 2
Common Mistakes
Key Takeaways
Exam Shortcuts

Learning objectives

III.A8

Browse all free CPA BAR lessons or jump into free CPA BAR practice questions.