Client communications
CPAs can protect tax advice to clients from disclosure by understanding the scope of the Sec.
7525 practitioner-client privilege, when it applies, and what actions can cause a waiver of this
key protection.
This column discusses reasons for delayed refunds and actions practitioners can take when a client is experiencing a delay.
This item discusses practitioners' requirements and responsibilities surrounding electronic submission of clients’ tax returns.
It may be beneficial to consider making changes to your engagement letters and organizers this season.
This column focuses on developing a year-end tax planning strategy by using technology.
This column offers practical items for tax professionals to consider as privacy best practices.
While a tax practitioner and AICPA member has a duty to notify the client, the client is responsible for deciding whether to correct the error.
A number of ethics and risk management issues must be considered when preparing and filing FinCEN Form 114.
Tax classes should teach students not only to navigate the Code but also to communicate their findings effectively through internal memos and client communications.
This article reviews how "taxpayer receipts" can help practitioners provide additional tax information to clients.
This column explores the interrelationship of ethical and practical considerations that start before client data come into the office and continue after the return is filed.
This year-end article offers a list of tasks to consider to get ready for the upcoming filing season.
This column addresses the concerns of small CPA firms dealing with a business client base with assets of less than $10 million and the final regulations on tangible property or the "repair regulations."
Regular communication, via mailings, email, social media posts, blogs or token gifts, is the best way to strengthen long-term relationships with clients. This article features a timeline of events to use throughout the year to stay engaged with clients.
This article discusses what tax practitioners must do if their client fails to heed their advice whan an error is found on a tax return and what to do when the error is attributable to the tax practitioner’s own advice.
This article examines the two somewhat different versions of the rule on advising clients regarding erroneous tax return positions—one applied by the AICPA and the other by the IRS.
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.
This item discusses the limits of the privilege for communications between a tax practitioner and client under Sec. 7525.
The trusted, knowledgeable adviser must be proactive. Clients trust their CPAs and the advice, information, and education they provide.
A CPA receives a request from a client to provide a letter to the client’s mortgage broker, lender, adoption agency, or other third party. Is there any harm in the CPA signing the client’s suggested letter or writing one of her own?
