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Accountants M&A Alert: New AICPA Guidance on Transfer of Client Files

If you are selling or acquiring an accounting practice, you need to read the AICPA’s new guidance “Transfer of Files and Return of Client Records in Sale, Transfer, Discontinuance or Acquisition of a Practice,” which...more

Deloitte’s $500 Million Sentence

We have assisted many accounting firms in the creation or revision of their client engagement letters. They very often question the need to include certain provisions intended to limit their liability to their clients and...more

CPAs Need to Sharpen Awareness of IT Threats

In the most recent “North America Top Technology Initiatives Survey Results,” CPAs responding to the poll ranked “securing the IT environment” as the number-one priority, followed by “managing and retaining data,” “ensuring...more

Don’t “Dabble” in Employee Benefit Plan Auditing

For years, U.S. Department of Labor Chief Accountant Ian Dingwall has been advising employee benefit plan administrators to avoid using auditors who “dabble” in employee benefit plans. During this period, the DOL has...more

Revisiting Restrictive Covenants

Accounting firms often use post-employment restrictive covenants to prevent their clients and employees from being poached by departing partners and employees. As the number of accountants moving between firms has started to...more

If a Tree Falls … Who Will be Listening?

I recently posed the following question to small-firm CPAs: If you become disabled or die tomorrow, what would happen to your accounting practice? If you haven’t planned for this possibility, the answer probably isn’t going...more

4/4/2014  /  CPAs

New Rules Proposed by PCAOB Include Sweeping Changes for Audit Reports

After several years of proposals and feedback from stakeholders, on August 13, 2013, the Public Company Accounting Oversight Board (PCAOB) proposed sweeping changes to the standard audit report in two new auditing...more

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