AICPA Risk Management Information and Articles for CPAs

Articles/Newsletters

February 2012
	This Might Be Fraud ... What Do We Do Now?
January 2012
	Don’t Be a Victim: Accountant’s Failure to Detect Theft and Fraud
December 2011
	Tax Practice and Engagement Letters
November 2011
	Pre-Tax Season Checklist
October 2011
	Professional Liability Issues in Practice Mergers and Dissolutions
September 2011
	A Possible Privacy Breach: What Next?
July 2011
	Risk and Professional Referrals
June 2011
	Accountants’ Fiduciary Liability
May 2011
	Third Party Verification Letters
April 2011
	Privacy, Confidentiality, and Electronic Communications Audit of Nonpublic Broker-Dealers
February 2011
	Disaster Relief Claims Grab a Lifeline
January 2011
	SSARS 19-The New Standard For Compilations and Reviews
October 2010
	The Problem with Evergreen Engagement Letters
September 2010
	The Health Information Technology for Economic and Clinical Health Act and Business Associates
August 2010
	Risk Control in Tough Economic Times - Space-Sharing Tips
July 2010
	Firm Ownership Change: Releasing Original Engagement Working Papers
May 2010
	CPA Responsibility with Respect to Client Reporting of Foreign Bank and Financial Accounts
March 2010
	Reducing the Expectation Gap
February 2010
	An Action Plan for Investors to Further Safeguard their Assets
October 2009
	A&A Quality Control: What Every Accountant Needs to Know
September 2009
	Managing Risks in International Tax Engagements
August 2009
	The Tax Advisor Privilege of Confidential Communication in Context
May 2009
	Managing Liability Risks: Client Acceptance and Retention in Public Audit Managing Your Firm During an Economic Crisis
April 2009
	Risk Alert: Tax Return Preparer Penalties
March 2009
	Just Married? Plan for Your Future with Life Insurance Plaintiff's Fault as a Defense in Accountant's Malpractice Suits An Art of Estimation or a Prophecy of the Future: Business Valuation & Risk Control Considerations
January 2009
	Tax Practitioners: Are You "Monitoring Investments"?
December 2008
	Avoiding Accountant Liability for Retirement Plan "Administrative" Services
August 2008
	Indemnification, Hold Harmless and Liability Limitation Clauses: Can You Use Them? Repetitive Fraud - Lessons in Prevention
June 2008
	Reducing the Expectation Gap - Forensic Audit Procedures An Auditor's Dilemma: To Consent or Not?
May 2008
	Client Termination Letters
March 2008
	Introduction to Life Settlements and Ethical Guidance for Advisors
February 2008
	Quick Tax Season Tips Riding Out the Recession: Don't Get Caught in the Crossfire
January 2008
	Auditor Liability Risks: Discovery of Fraud
December 2007
	Fair Value Measurement and Disclosures
November 2007
	Hot Ventures and Shady Profiteers
October 2007
	Effective Communication: The Best Medicine to Avoid Litigation? The Subprime Loan Crisis: Auditors Beware
July 2007
	Are Your Company's Wireless Networks Putting Your Sensitive Data at Risk? New AICPA Audit Documentation Standard Effective December 2006 Reducing Service Levels May Not Reduce Risk
June 2007
	Assessing the Risk of Accepting SEC Engagements
May 2007
	Records Retention Tips
April 2007
	You're Fired
February 2007
	Compensation Methods and Liability Risk in PFP Engagements Disclosure and Discovery of Electronic Information Risks of Professional Referrals Audits: Confirmations and Client Fraud
October 2006
	Charity Begins at Home Case in Point: Audit of a Not-for-Profit Bookkeeping Services: A Potential Hornet's Nest (Part 2 of 3) Bookkeeping Services: A Potential Hornet's Nest (Part 3 of 3) Bookkeeping Services: A Potential Hornet's Nest (Part 1 of 3)
September 2006
	Releasing Original Engagement Working Papers Managing Risks of Electronic Communications
August 2006
	Common Malpractice Claim Traps Revisiting the Tax Advisor Privilege of Confidential Communication Free Offers in Compromise: The End Litigation Services Can Breed Malpractice Liability
May 2006
	Auditing Public Companies: Not Just Another Audit Like-Kind Exchanges --- Keeping You and Your Clients Out of Trouble
April 2006
	Managing Professional Liability Risk in PFP and Investment Advisory Engagements
January 2006
	The Benefits of Early Reporting and Claims Consulting Sales Tax: What You Wish Your Client Had Told You!
November 2005
	Tax Practice and Engagement Letters Who Said Tax Planning Is Easy? The Golden Rule: Disclose and Document Record Retention and the Paperless Office Client and Engagement Acceptance - Only a Public Company Audit Service Concern?
October 2005
	Circular 230 Regulations: Navigating Through the Maze
September 2005
	This Might Be Fraud ... What Do I Do Now?
August 2005
	California Law Limits Use of Social Security Numbers
July 2005
	Case in Point: Bookkeeping Services Are Not Without Risk Case in Point: The Difficult Estate Tax Client Engagement Letters: Why Use One? Case in Point: Tax Planning and Duty to Inform Client
June 2005
	Accounting for Malpractice (Part 3 of 3) Accounting for Malpractice (Part 1 of 3) Accounting for Malpractice (Part 2 of 3)
May 2005
	Case In Point: A Friendly Divorce
April 2005
	Avoiding Conflicts of Interest Data Safeguard Regulatory Requirements
March 2005
	Identifying "Problem" Tax Clients
January 2005
	SOX Fallout: New Service Opportunities Aren¿t Without Risk Professional Liability Claims and Fee Suits Record Retention Considerations in Selection Retention Periods
December 2004
	Outsourcing Tax Return Preparation
June 2004
	Are Sarbanes-Oxley Section 404 Consulting Services for You?
October 2003
	The "Other" Cascading Effect: New Opportunities, New Risks
March 2003
	So You've Been Asked to Sit on a Board of Directors: Are you Aware of Your Personal Liability
December 2002
	The Internet and CPA Liability Exposure Minimizing Team Liability in the Referral Network
November 2002
	Professional Liability Coverage for Practitioners Providing Personal Financial Planning Services ElderCare Exposure Analysis Reducing Your Risk for Malpractice Claims Avoiding Multiple Penalties for Failure to Deposit Required Taxes Personal Financial Planning and Investment Advisory Exposure Terminating a Client Relationship
June 2001
	Case in Point: An IT Engagement Meltdown When a Lawyer Calls About Your Client Creating a Written Project Plan in a Shared Responsibilities IT Engagement Liability for Computer Software Design, Modification and Sales
June 2000
	Understanding Risk in Multidisciplinary Practices
January 1999
	The Charge (or Debit) to Solve Small-Client Fee Problems

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