Instructor for this course
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Data is the lifeblood of business. As such, CPA’s must be vigilant in safeguarding this client data according to Federal and State regulatory requirements. This course covers key considerations CPA’s should be mindful of concerning client data including:

1) Requirements for maintaining confidential client information.
2) Malpractice considerations regarding data.
3) Client Record Retention requirements.

Learning Objectives

  • Discover and recall actions that CPAs should undertake to remain compliant with the AICPA Confidential Client Information Rule.
  • Explore and recall key considerations that CPAs should make when developing record retention policies.
  • Identify key characteristics of a well-designed record retention system.
Last updated/reviewed: June 6, 2021

Prerequisites

Course Complexity: Foundational

No advanced preparation or prerequisites are required for this course. However it is recommended to take other Regulatory Ethics courses by Frank Castillo.
Regulatory Ethics: Clients
Regulatory Ethics: Independence
Regulatory Ethics: Rules and Trends

Education Provider Information

Company:
Illumeo, Inc., 75 East Santa Clara St., Suite 1215, San Jose, CA 95113
Contact:
For more information regarding this course, including complaint and cancellation policies, please contact our offices at (408) 400- 3993 or send an e-mail to .
Course Syllabus
INTRODUCTION AND OVERVIEW
  1:14Introduction to Regulatory Ethics: Data
  3:11AICPA Code of Professional Conduct
CLIENT INFORMATION AND CONFIDENTIALITY
  5:40Client Competitors and Disclosing Information to Clients
  8:30Third Party Service Provider
  2:31Disclosing Client Names
RECORDS
  4:59Record Types
  4:52Length of Records
  5:36Record Retention Overview
  9:24Record Retention Systems
  2:07Firmwide Buy-In
  1:21Summary
CONTINUOUS PLAY
  49:25Regulatory Ethics: Data
SUPPORTING MATERIAL
  PDFSlides: Regulatory Ethics: Data
  PDFRegulatory Ethics: Data Glossary/Index
REVIEW AND TEST
  quizREVIEW QUESTIONS
 examFINAL EXAM