El 18 de septiembre del 2023, FinCEN publicó la Guía de Cumplimiento para Pequeñas Entidades para la presentación de informes sobre beneficiarios finales (BOI) bajo la Ley de Transparencia Corporativa (CTA) y simultáneamente...more
On 9/18/23, FinCEN published the Small Entity Compliance Guide for beneficial ownership information (BOI) reporting under the Corporate Transparency Act (CTA) and simultaneously updated the FAQs regarding CTA compliance under...more
The demand for forensic auditing services is soaring during our ongoing Covid-19 pandemic. In the space of Certified Public Accountants (CPA) service offerings, forensic auditing is a recognized tool for detecting and...more
Conflicts of interest can arise at any time during a professional engagement. According to the American Institute of Certified Public Accountants (AICPA), “A conflict of interest may occur if a member performs a...more
Under U.S. Tax Law, it is appropriate for an Accountant to advise a US Taxpayer regarding his tax efficiency if the Taxpayer wants to pay less tax and accumulate wealth. While tax avoidance is legal and encouraged by the...more
US International tax is complicated. It often overwhelms US Taxpayers. That is why an international tax specialist CPA is the best choice for the work. Nonetheless, many Taxpayers seek the help of tax return preparers...more
3/1/2017
/ Accountants ,
Business Taxes ,
Capital Gains ,
Corporate Taxes ,
Foreign Bank Accounts ,
Foreign Corporations ,
Foreign Earned Income ,
Foreign Financial Assets ,
Income Taxes ,
International Tax Issues ,
Multinationals ,
Source of Payments ,
Transfer Taxes
The decision to hire a Forensic Accountant can be like buying a lottery ticket. Not all Forensic Accountants are equal. Not all possess the characteristics and critical success factors of an effective Forensic Accountant,...more
James C. Barnacle, Chief of the Money Laundering Unit in the Financial Crimes Section, Criminal Investigation Division, of the FBI recently stated that there is a RENEWED emphasis on investigations targeting “ money...more
Audit sampling techniques may permit errors or dishonesty to go undetected. Audit sampling occurs when a review of less than 100% of a population occurs. Determining how the size of a population is used in an audit sample is...more
Because they are known as “gatekeepers” in the financial industry, Professional Service Providers (PSPs), Bankers, Brokers, Realtors, Casino Managers, Trust Fund Managers, Money Managers, etc., carry a level of responsibility...more
8/8/2016
/ Accountants ,
AML/CFT ,
Anti-Money Laundering ,
Bank Secrecy Act ,
Banking Sector ,
Customer Due Diligence (CDD) ,
Due Diligence ,
FATF ,
Financial Institutions ,
FinCEN ,
Real Estate Agents ,
Recordkeeping Requirements ,
Suspicious Activity Reports (SARs)