Commissions and Referral Fees
Commissions and referral fees are important issues to consider for personal financial planners and other tax professionals.
Published on March 05, 2013
Fiduciary Standard of Care
Learn about the elements needed to be deemed a fiduciary.
Published on July 16, 2014
Independence and Conflicts of Interest
Learn about independence as it relates to providing investment advisory services.
Published on April 06, 2010
Illustrative Engagement Letter for an Investment Advisory Agreement
The following agreement is for investment advisers who manage money on a discretionary basis. However, the agreement can readily be tailored to other forms of advisory relationships whereby the adviser plays some role in managing the investments and portfolio of his or her client.
Published on September 23, 2010
FAQs for Prospective CPA/PFS Credential Holders
Frequently asked questions for CPA/PFS applicants.
Published on May 19, 2014
CPA/PFS Credential Recertification
Every three years, CPA/PFS credential holders are required to certify that they meet the continuing education and membership requirements of the credential.
Published on April 21, 2014
Illustrations of Engagement Letter Explanations of Historical and Prospective Financial Information
Because personal financial plans can include a variety of historical or prospective financial information, the illustrative engagement letters do not describe such information. Read more about illustrative engagement letter descriptions of certain historical and prospective financial information.
Published on August 22, 2011
Implementing Section 7216
IRS regulations on the unauthorized disclosure or use of tax return information went into effect on January 1, 2009. For purposes of the revised section 7216 regulations, CPAs should understand that, in general, they will not need to obtain written cons
Published on July 22, 2014
5 Reasons Why CPA Financial Planners May be Avoiding Life Insurance
If you’re a planner who continues to avoid life insurance discussions with your clients, consider re-evaluating your personal objections to provide a more holistic approach.
Published on August 18, 2014
2012 Gift Tax Return Tips and Traps
This article highlights some of the many nuances CPA financial planners and practitioners need to consider for completing, and advising on, 2012 gift tax returns.
Published on July 11, 2014