Practice Management & Professional Standards

Your federal tax privilege checklist

Tax practitioners can rely on several doctrines to preserve the confidentiality of client communications, but they must follow appropriate procedures and provide clear documentation to protect the privilege in IRS exams or legal proceedings.

Modernize and virtualize your tax practice: Part 2

The shift to a more virtual business environment has been accelerated by the COVID-19 pandemic. Firms must be mindful of this evolving business model as they explore new methods for building up client relationships.

E-signatures: What will 2021 bring?

To alleviate hardships caused by COVID-19, the IRS temporarily expanded the forms that can be filed with e-signatures, but future policy is uncertain.

Building good habits: Keeping up to date

Students’ future success will depend on learning routines for staying current with constantly changing tax laws, accounting standards, business practices, and technology.

Ethics and the tax preparer

The AICPA’s complimentary annual webcast on Tax Ethics answers questions on client confidentiality, tax practice quality control, conflicts of interest, records retention, and how to address errors discovered on clients’ tax returns.

Tax practice issues in the age of COVID-19

CPAs are positioned to advise clients on fresh cybersecurity concerns, return filing date changes, independent contractor status updates, PPP forgiveness determinations, and tentative NOL carrybacks.

Professional responsibilities in the virtual age

As the COVID-19 pandemic forces firms to accelerate the adoption and overall use of virtual communication tools, practitioners need to be aware that the foundational principles of ethics and best practices still apply when using these technologies.

Tax Insider Articles


2020 tax software survey

COVID-19 upended tax season. Did CPAs’ tax software help them cope? Read the results of our annual tax software survey


Quirks spurred by COVID-19 tax relief

This article discusses some procedural and administrative quirks that have emerged with the new tax legislative, regulatory, and procedural guidance related to COVID-19.