AICPA Code of Professional Conduct
Professional Standards :
This page explains the AICPA Code of Professional Conduct. Learn More
Published on March 12, 2012
Internal Revenue Code
Article :
IRC Section 7216 prohibits anyone who is involved in the preparation of tax returns from knowingly or recklessly disclosing or using the tax-related information provided other than in connection with the preparation of such returns. Anyone who violates this provision may be subject to a fine or even imprisonment.
Published on February 21, 2012
Gramm-Leach-Bliley Act
Federal Law :
On November 12, 1999, the Gramm-Leach-Bliley Act (GLBA) was passed by Congress with an effective date of November 13, 2000, and compliance date of July 1, 2001. The Act requires any financial institution or business that engages in financial activities to provide a privacy notice to their customers.
Published on February 17, 2012
Massachusetts State Security Breach Laws
Link :
The State Security Breach Laws were enacted to protect the confidential personal information of consumers. Learn more about these laws in Massachusetts by visiting these links for direct access to the state Web site and security breach legislation.
Published on February 17, 2012
Have Customers or Clients in Massachusetts New Standards Can Apply to You.
Executive Summary :
The Regulation specifically presents standards to be upheld by persons who own, license, store or maintain personal information about a resident of Massachusetts. Is your organization or your clients business meeting information security program requirements?
Published on February 17, 2012
Safeguarding Taxpayer Data
Guidance :
Publication 4557 helps firms evaluate their security with a very extensive checklist that covers not only computer and file security but employee issues and reporting requirements when there is a security breach. The publication also contains a list of resources for more information on privacy issues.
Published on February 17, 2012
Federal, State and Other Professional Regulations
Overview :
CPAs engaged to perform privacy advisory services and attestation engagements must follow the pertinent, laws, rules, and standards. This resource section provides an overview of developments on information privacy in the United States.
Published on February 17, 2012
Safeguarding Taxpayer Data
Guidance :
Published on February 16, 2012
North Carolina State Security Breach Laws
Link :
The State Security Breach Laws were enacted to protect the confidential personal information of consumers. Learn more about these laws in North Carolina by visiting these links for direct access to the state Web site and security breach legislation.
Published on January 19, 2012
A CPAs Guide to Creating an Identity Theft Prevention Program
Guidance :
At the request of several Members of Congress, the Federal Trade Commission (“FTC”) announced that it is further delaying enforcement of the “Red Flags” Rule (“Rule”) through December 31, 2010. The AICPA developed a practice guide for members, which provides guidance on developing an Identity Theft Prevention Program (ITPP) as required
Published on April 28, 2011
Virgin Islands Security Breach Laws
Link :
The State Security Breach Laws were enacted to protect the confidential personal information of consumers. Learn more about these laws in the Virgin Islands by visiting these links for direct access to the state Web site and security breach legislation.
Published on February 11, 2011
Vermont State Security Breach Laws
Link :
The State Security Breach Laws were enacted to protect the confidential personal information of consumers. Learn more about these laws in Vermont by visiting these links for direct access to the state Web site and security breach legislation.
Published on February 11, 2011
Utah State Security Breach Laws
Link :
The State Security Breach Laws were enacted to protect the confidential personal information of consumers. Learn more about these laws in Utah by visiting these links for direct access to the state Web site and security breach legislation.
Published on February 11, 2011
Texas State Security Breach Laws
Link :
The State Security Breach Laws were enacted to protect the confidential personal information of consumers. Learn more about these laws in Texas by visiting these links for direct access to the state Web site and security breach legislation.
Published on February 11, 2011
State Security Breach Laws
Overview :
In addition to Federal regulations, forty-six states, the District of Columbia, Puerto Rico and the Virgin Islands have enacted privacy regulations requiring that companies and/or state agencies disclose to consumers security breaches involving personal information. Access summaries of legislation and links to the text of bills enacted each year.
Published on February 11, 2011