Confidentiality

CPAs and Privileged Communications

Even though the privilege has been traditionally reserved for attorneys, as the world has became more complex, the courts have expanded privilege beyond attorneys to include accountants in certain situations.

Current Tax Return Disclosure Issues Involving Sec. 7216

Practitioners face some difficult scenarios in properly disclosing or using client tax return information. Multiple professional ethics pronouncements and federal and state legislative and administrative pronouncements all must be considered before acting.

Transferring Client Data Securely

It is critical for CPAs to maintain control over the transfer of data to assure that their clients’ confidential information is not compromised.

AICPA Provides Guidance on FSA Certification Letters

Tthe AICPA has worked with the FSA to create a certification letter CPAs can use when their clients are asked to certify income and is providing its members with sample engagement and disclosure letters to be used in connection with providing a certification letter for clients.

Newsletter Articles

PRACTICE MANAGEMENT

Tax software survey

Our annual survey offers a look at how CPAs judged their tax preparation software in a wide range of types of practices.

NEWS

Congress enacts tax reform

Here are many of the most important provisions in the new law that affect both individual taxpayers and businesses. All changes were effective Jan. 1, 2018, except as noted.