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AICPA provides guidance on outsourcing.

The AICPA recently published guidance on outsourcing in response to growing concerns over the legal and ethical obligations of CPAs who use third-party service providers in client engagements.

The guidance outlines the chief responsibilities of a practitioner engaged in outsourcing, including maintaining the security and confidentiality of client information, and acting with due professional care and in compliance with the AICPA Code of Professional Conduct.

The guidance also discusses outsourcing as it relates to the AICPA ethical standards, the Gramm-Leach-Bliley Act and certain Internal Revenue Code provisions.

To download a PDF of the report, visit www.aicpa.org/download/ethics/outsourcing.pdf.
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Title Annotation:AICPA News; American Institute of Certified Public Accountants
Publication:California CPA
Article Type:Brief Article
Geographic Code:1USA
Date:Mar 1, 2004
Words:102
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