Info You Can Use

News Alerts, Guidelines, FAQs, Scam Warnings, Local, State, & Federal Agency News, Etc.

Note: Use the up/down triangle (to the left of “link”)  to sort each section in ascending or descending order

FAQs & Guidelines

FAQs: CPA Firm Registrationdownload
FAQs: Non-CPA Ownership of Firmdownload
FAQs: Commissionsdownload
Guidelines: Alternative Business Structure (ABS)download
Maintaining Your NC CPA Licensedownload
How to Check CPE Carry Forward Hoursdownload

 Local, State, & Federal Agency News

NC Dept. of Revenue: Taxpayer May Contest Determination that Amended Return or Claim Not Filed within Statute of Limitationsdownload
NC Dept. of Revenue: Opinion Letter - Privilege Licensedownload
NC State Bar: Monthly Trust Account Reportdownload
NC State Bar: Trust Account Reconciliation Sheetdownload
NC State Bar: Trust Account Quarterly Review Worksheetdownload
NC State Bar: Complying with Amended Trust Account Rulesdownload
NC State Bar: Trust Account Rules 8-2016download
NC State Bar: Amended Trust Account Rules Approved by Supreme Courtdownload
IRS Publication 4557, Safeguarding Taxpayer Datadownload
IRS Publication 4600, Safeguarding Taxpayer Informationdownload
IRS Publication 5027, Identity Theft Information for Taxpayersdownload
IRS Publication 5199, Tax Preparer Guide to Identity Theftdownload
IRS: Protect Your Clients, Protect Yourselfdownload
IRS Taxpayer Guide to Identity Theftdownload
IRS: Identity Theft Information for Tax Preparersdownload
IRS: Report Phishing and Online Scamsdownload
NC Dept of Revenue: Tax Related ID Theftdownload

Comfort Letters/Third-Party Verification Requests

Need Third-Party Verification? Ask a CPA for Guidance (from AICPA)download
How to Respond to a Comfort Letter/Third-Party Verification Request (from AICPA)download
AICPA Position Statement: Third-Party Verification Requests aka Comfort Lettersdownload
Template for Comfort Letter/Third-Party Verification Request Presentation to Bankers/Lenders (from AICPA)download
Comfort Letter Response Matrix (from AICPA)download
Third-Party Verification Letters: Questions and Answers (from AICPA)download
Activity Review Articles on Comfort Lettersdownload

Succession Planning and Practice Continuation Agreements

Succession Challenges for US CPA Firms to Tackledownload
Succession Planning: It's Not a Spectator Sportdownload
Practice Continuation Agreements: A Practice Survival Kit (2016)download