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URL:
https://www.cpai.com/Education-Resources/my-firm/Tax-Services/Third-Party-Verification-Letters
Submission: On August 30 via manual from US — Scanned from DE
Submission: On August 30 via manual from US — Scanned from DE
Form analysis 1 forms found in the DOM
POST /Education-Resources/my-firm/Tax-Services/Third-Party-Verification-Letters
<form method="post" action="/Education-Resources/my-firm/Tax-Services/Third-Party-Verification-Letters" onsubmit="javascript:return WebForm_OnSubmit();" id="form">
<div class="aspNetHidden">
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<input type="hidden" name="__EVENTTARGET" id="__EVENTTARGET" value="">
<input type="hidden" name="__EVENTARGUMENT" id="__EVENTARGUMENT" value="">
<input type="hidden" name="__VIEWSTATE" id="__VIEWSTATE"
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<a class="section-heading" href="/Plans/Me-and-My-Family">Plans for Me + My Family</a>
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<a class="section-heading" href="/Plans/Me-and-My-Family/Life-Insurance">Life Insurance</a>
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GVUL notice for new business
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Life Plan Comparison
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What is Life Insurance?
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Which Plan may be Right For You?
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CPA Life
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Spouse Life
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Level Premium Term Life Insurance
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Spouse Level Premium Term
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Group Variable Universal Life
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About the Underwriter
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What it covers
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NEW APP
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Why CPAs need it
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What is Long Term Disability Insurance
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What It Costs
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Why CPAs choose AICPA-endorsed Long Term Disability
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Who is eligible for Long Term Disability?
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<a class="section-heading" href="/Plans/Me-and-My-Family/Identity-Theft">Identity Theft</a>
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About the Provider
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What it protects
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Why CPAs choose Aura
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Why do CPAs choose it
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What is All-In-One Digital Security?
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What It Costs
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Eligibility
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<a class="section-heading" href="/Plans/Me-and-My-Family/Auto-Vehicle">Auto/Vehicle</a>
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About the Carrier
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What it covers
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Why do CPAs select it?
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What is Auto Insurance?
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What It Costs
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Why CPAs choose AICPA Auto Insurance
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Eligibility
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<a class="section-heading" href="/Plans/Me-and-My-Family/health">Health Insurance</a>
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About the Platform
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What it provides
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Why CPAs need it
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What is Health Insurance
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What It Costs
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Why CPAs choose Stride Health
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Eligibility
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<a class="section-heading" href="/Plans/Me-and-My-Family/Homeowners-Insurance">Homeowners Insurance</a>
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About the Carrier
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What it covers
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Why do CPAs select it
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What is Homeowners Insurance?
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What It Costs
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Why CPAs choose AICPA Homeowners Insurance
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Eligibility
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Long Term Care - National Thank you
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<a class="section-heading" href="/Plans/My-Retirement/Medicare-Supplement-(2)">Medicare Supplement</a>
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<a class="section-heading" href="/Plans/Me-and-My-Family/Personal-Liability-Umbrella">Personal Liability Umbrella</a>
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About the Underwriter
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Eligibility
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What is Personal Liability Umbrella?
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What it covers
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What it costs
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Why CPAs Need It
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Why CPAs choose AICPA Personal Liability Umbrella
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<a class="section-heading" href="/Plans/Me-and-My-Family/Renters">Renters Insurance</a>
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<a href="/Plans/Me-and-My-Family/Renters/About-the-Underwriter1">
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About the Carrier
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<a href="/Plans/Me-and-My-Family/Renters/What-it-covers">
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What it covers
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<a href="/Plans/Me-and-My-Family/Renters/Why-CPAs-Need-It">
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Why CPAs select it
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<a href="/Plans/Me-and-My-Family/Renters/What-is-CPA-Life">
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What is Renters Insurance?
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What It Costs
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<a href="/Plans/Me-and-My-Family/Renters/Why-CPAs-choose-AICPA-CPA-Life">
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Why CPAs choose AICPA Renters Insurance
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<a href="/Plans/Me-and-My-Family/Renters/Who-is-Eligible-for-CPA-Life">
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Eligibility
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<a class="section-heading" href="/Plans/My-Firm">Plans for My Firm</a>
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<a class="section-heading" href="/Plans/My-Firm/Professional-Liability">Professional Liability Insurance for Accountants</a>
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CNA Disclosure
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Professional Liability for Small Firms
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Professional Liability Premier Plan
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<a href="/Plans/My-Firm/Professional-Liability/Professional-Liability-for-Large-Firms">
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Professional Liability for National and Regional Firms
</span>
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<a href="/Plans/My-Firm/Professional-Liability/What-is-professional-liability-insurance-(1)">
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Discover the benefits of AICPA-endorsed Professional Liability coverage
</span>
</a>
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<a href="/Plans/My-Firm/Professional-Liability/AICPA-Professional-Liability-Insurance-Program">
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AICPA Professional Liability Insurance Program
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<a href="/Plans/My-Firm/Professional-Liability/What-is-professional-liability-insurance">
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What is Professional Liability insurance for Accountants?
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<a href="/Plans/My-Firm/Professional-Liability/Which-plan-is-right-for-your-firm">
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Which plan is right for your firm?
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<a href="/Plans/My-Firm/Professional-Liability/Plan-Cards">
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Plan Cards
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<a class="section-heading" href="/Plans/My-Firm/Employment-Practices-Liability">Employment Practices Liability</a>
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<a href="/Plans/My-Firm/Employment-Practices-Liability/About-the-Provider">
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About the Underwriter
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<a href="/Plans/My-Firm/Employment-Practices-Liability/Group-Identify-Theft-Contact-Us">
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Group Identify Theft Contact Us
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<a href="/Plans/My-Firm/Employment-Practices-Liability/What-it-covers">
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<span class="section-option">
What it covers
</span>
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<a href="/Plans/My-Firm/Employment-Practices-Liability/Why-do-CPA-Firms-need-it">
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<span class="section-option">
Why CPAs select it?
</span>
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<a href="/Plans/My-Firm/Employment-Practices-Liability/What-is-Group-Identity-Theft-Coverage">
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What is Employment Practices Liability?
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<a href="/Plans/My-Firm/Employment-Practices-Liability/What-It-Costs">
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What it costs
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</a>
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<a href="/Plans/My-Firm/Employment-Practices-Liability/Why-Firms-choose-AICPA-Group-Identity-Theft">
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<span class="section-option">
Why firms choose AICPA Employment Practices Liability
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What it covers
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Why CPAs select it?
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Why CPAs choose supplemental cyber liability endorsements
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About the Underwriter
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What it covers
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Why CPAs need it
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What is Business Overhead Expense (BOE) Insurance
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What It Costs
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Why CPAs choose Business Overhead Expense (BOE) Insurance
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Who is eligible for AICPA-endorsed BOE Insurance
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What is Commercial Property and Liability?
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What It costs
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What it covers
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Why CPAs choose Commercial Property and Liability
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What Firms Need to Know
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Group Life under 25 employees
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Group life 25 or more employees
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What it covers
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What is Group Insurance
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Who is eligible for AICPA-endorsed Group Elite Insurance
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Eligibility
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What is Group Personal Excess Liability?
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What it covers
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Why firms select it
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Why firms choose Group Personal Excess Liability
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Why do CPAs need it
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What It Costs
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Why CPAs choose AICPA Specialty Coverage
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Eligibility
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Texas Medicare
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Three new videos to help you choose an AICPA-endorsed Plan
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Why young people need disability insurance
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One of the Most Important Steps You Can Take to Improve Your Health
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Vitamin D - Are you getting the right amount?
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Home sharing and your insurance: What you need to know
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How to keep your valuables safe from harm
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<div>
<a class="section-heading" href="/Education-Resources?page-id=53&option-id=592">Identity Theft tips</a>
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A great way to avoid hackers? Password managers.
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How Device Protection can be a Lifesaver
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Are Children at Risk of Identity Theft?
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Tips on How to Clean Up Your Digital Life
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<a href="/Education-Resources/me-and-my-family/Identity-theft-tips/Stolen-Identity-Ways-to-avoid-it-and-how-to-spot">
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Stolen Identity? Ways to avoid it and how to spot the signs.
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<a href="/Education-Resources/me-and-my-family/Identity-theft-tips/The-Rise-of-Unemployment-Fraud">
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Risk Alert: The Rise of Unemployment Fraud – What You Need to Know
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Risk Alert: Identity Theft and Unemployment Insurance Claims
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Help Protect Your Identity While on Vacation
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Work From Home Cybersecurity Tips
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<div>
<a class="section-heading" href="/Education-Resources?page-id=53&option-id=593">Life insurance tips</a>
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Three new videos to help you choose an AICPA-endorsed Plan
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<a href="/Education-Resources/Me-My-Family/Life-insurance-tips/Choose-reliability-not-luck-when-planning-your-financial-future">
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Choose reliability, not luck when planning your financial future
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Discover the enhanced Level Premium Term Insurance Plan
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<a href="/Education-Resources/me-and-my-family/Life-insurance-tips/Do-you-have-enough-life-insurance">
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Do you have enough life insurance for your stage in life?
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How life insurance can help pay for educational expenses.
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The importance of having enough Life Insurance
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If your spouse died today, would you be prepared?
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Level Premium Term (LPT) Life Explained
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<a href="/Education-Resources/me-and-my-family/Life-insurance-tips/Life-Insurance-in-a-Nutshell">
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Life Insurance in a Nutshell
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<a href="https://lifeneed.insure.cpai.com/">
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Life Insurance Needs Estimator
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The importance of life insurance for every woman.
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Why It’s Important to Name a Beneficiary
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What to know about Creating a Will
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Keep moving forward throughout every stage of life.
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<div>
<a class="section-heading" href="/Education-Resources?page-id=53&option-id=597">Personal liability tips</a>
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Assess Your Personal Liability Risk
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Quick Answers to CPA’s Questions about Personal Liability Umbrella Insurance
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<a href="/Education-Resources/me-and-my-family/Planning-for-retirement/Umbrella-Liability-Insurance-Protection-for-Your-R">
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Umbrella Liability Insurance: Protection for Your Retirement
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Why CPAs Need Personal Liability Umbrella Insurance
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<div>
<a class="section-heading" href="/Education-Resources?page-id=53&option-id=594">Planning for retirement</a>
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Umbrella Liability Insurance: Protection for Your Retirement
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Why women should include long-term care in their retirement strategy
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<a class="section-heading" href="/Education-Resources?page-id=53">VIEW ALL</a>
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<a class="section-heading" href="/Education-Resources?page-id=56">My Firm</a>
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<a class="section-heading" href="/Education-Resources?page-id=56&option-id=637">Acceptance, Continuance and Termination</a>
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<a href="/Education-Resources/my-firm/Acceptance-Continuance-and-Termination/Unresponsive-Clients-Pose-a-Professional-Liability">
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Unresponsive Clients Pose a Professional Liability Risk
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<a href="/Education-Resources/my-firm/Acceptance-Continuance-and-Termination/Client-acceptance-A-liability-gatekeeper">
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Client acceptance: A liability gatekeeper
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Client continuance: A life vest for risky clients
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<a href="/Education-Resources/my-firm/Acceptance-Continuance-and-Termination/Frequently-asked-risk-management-questions">
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Frequently asked risk management questions
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<a href="/Education-Resources/my-firm/Acceptance-Continuance-and-Termination/importance-gauging-client-tone-cpa-firms">
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The Importance of Gauging Client's Tone at the Top
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<a href="/Education-Resources/my-firm/Acceptance-Continuance-and-Termination/take-hike-ending-client-relationships">
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Take a Hike: Ending Client Relationships
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<a href="/Education-Resources/my-firm/Acceptance-Continuance-and-Termination/Client-Termination-Letters">
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Client Termination Letters
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<a href="/Education-Resources/My-Firm/Acceptance,-Continuance-and-Termination/Small-actions,-big-fallout-Lessons-from-large-claims">
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Small actions, big fallout: Lessons from large claims
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<a class="section-heading" href="/Education-Resources?page-id=56&option-id=638">Accounting & Consulting Services</a>
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Risk Control in Outsourced Accounting Services
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<a href="/Education-Resources/my-firm/Accounting-Consulting-Services/managing-consulting-engagement-risks">
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Managing risk related to consulting engagements
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<a href="/Education-Resources/my-firm/Accounting-Consulting-Services/client-accounting-services-cas-considerations">
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Minding the Expectation Gap in a CAS Engagement
</span>
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<a href="/Education-Resources/my-firm/Accounting-Consulting-Services/CPAs-as-CFO-meeting-client-needs">
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CPAs as CFO: meeting client needs, managing the risks
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<a class="section-heading" href="/Education-Resources?page-id=56&option-id=639">Audit & Attest Services</a>
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Independence is in the Eye of the Beholder
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<a href="/Education-Resources/my-firm/Audit-Attest-Services/maintaining-ethics-compliance-framework">
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A Framework for Maintaining Ethics Compliance
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<a href="/Education-Resources/my-firm/Audit-Attest-Services/risk-suite-mitigate-liability-angst">
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The risk suite: This teenager can mitigate liability angst
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<a href="/Education-Resources/my-firm/Audit-Attest-Services/audit-planning-importance">
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The Importance of Audit Planning
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<a href="/Education-Resources/my-firm/Audit-Attest-Services/Advice-from-the-experts-Defending-audit-claims">
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Advice from the experts: Defending audit claims
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<a href="/Education-Resources/my-firm/Audit-Attest-Services/An-Auditor-s-Dilemma-To-Consent-or-Not-to-Consent">
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An Auditor's Dilemma: To Consent or Not to Consent?
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<a href="/Education-Resources/my-firm/Audit-Attest-Services/There’s-No-Substitute-for-Quality">
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There’s No Substitute for Quality
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<a class="section-heading" href="/Education-Resources?page-id=56&option-id=849">Benefits</a>
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<a href="/Education-Resources/my-firm/Life-insurance-tips/Tips-for-Buying-Group-Life-Insurance-for-your-CPA">
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Tips for Buying Group Life Insurance for your CPA Firm
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<a href="/Education-Resources/My-Firm/Benefits/Tax-Benefits-of-Long-Term-Care-Insurance">
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Tax Benefits of Long-Term Care Insurance
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<a href="/Education-Resources/My-Firm/Benefits/New-to-Buying-Group-Life-Insurance">
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New to Buying Group Life Insurance?
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</ul>
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<div>
<a class="section-heading" href="/Education-Resources?page-id=56&option-id=2549">CPA Risk Watch</a>
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<a href="/Education-Resources/my-firm/CPA-Risk-Watch/On-Aon-2022-Predictions-Featuring-Risk-Experts">
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On Aon's 2022 Predictions Featuring Global Risk Experts
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<a href="/Education-Resources/my-firm/CPA-Risk-Watch/How-Professional-Liability-Helps-Protect-CPA-Firms">
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How Professional Liability Insurance Helps Protect CPA Firms
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<a href="/Education-Resources/my-firm/CPA-Risk-Watch/Help-Reduce-Your-Professional-Liability-Risk">
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How to Help Reduce Your Professional Liability Risk This Tax Season
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<a href="https://www.cpai.com/RiskUpdate">
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Risk Update: AICPA Firms’ 5 Hot Risk Topics
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<div>
<a class="section-heading" href="/Education-Resources?page-id=56&option-id=641">Data Security Risk Management</a>
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<a href="/Education-Resources/my-firm/Data-Security-Risk-Management/CPA-Firms-Guide-to-Cyber-Liability-Webinar-pt1">
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<span class="section-option">
A CPA Firm’s Guide to Cyber Liability Basics Webinar – Part 1 of 3
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<a href="/Education-Resources/my-firm/Data-Security-Risk-Management/CPA-Firms-Guide-to-Cyber-Liability-Webinar-pt2">
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<span class="section-option">
A CPA Firm’s Guide to Cyber Liability Basics Webinar – Part 2 of 3
</span>
</a>
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<a href="/Education-Resources/my-firm/Data-Security-Risk-Management/CPA-Firms-Guide-to-Cyber-Liability-Webinar-pt3">
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<span class="section-option">
A CPA Firm’s Guide to Cyber Liability Basics Webinar – Part 3 of 3
</span>
</a>
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<li class="">
<a href="/Education-Resources/My-Firm/Data-Security-Risk-Management/Cybersecurity-risk-Constant-vigilance-required">
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Cybersecurity risk: Constant vigilance required
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<a href="/Education-Resources/My-Firm/Data-Security-Risk-Management/How-Many-Records-Do-We-Have-Professional-Service-Firms-and-PII-PHI-Records">
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How Many Records Do We Have? Professional Service Firms and PII / PHI Records
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<a href="/Education-Resources/My-Firm/Data-Security-Risk-Management/How-the-FTC-Safeguards-Rule-may-affect-your-CPA-firm">
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How the FTC Safeguards Rule may affect your CPA firm
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<a href="/Education-Resources/My-Firm/Data-Security-Risk-Management/The-CPA-Cybersecurity-Imperative">
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The CPA’s Cybersecurity Imperative
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<a href="/Education-Resources/my-firm/Data-Security-Risk-Management/Do-not-get-victimized-by-a-cybercriminal">
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Don’t get victimized by a cybercriminal
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<a href="/Education-Resources/My-Firm/Data-Security-Risk-Management/4-Steps-to-better-Cybersecurity">
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4 Steps to better Cybersecurity
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<a href="/Education-Resources/my-firm/Data-Security-Risk-Management/Responding-to-Client-Requests-for-Confidentiality">
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Responding to Client Requests for Confidentiality
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<a href="/Education-Resources/my-firm/Data-Security-Risk-Management/social-engineering-cpa-firms-webinar">
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Social Engineering: Is Your CPA Firm Protected?
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<a href="/getmedia/bbf8715e-900b-44dc-b5e3-e551e3482cbd/AICPA-Firm-CrimeCoverageEndorsement_03-26-21.pdf">
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Crime Coverage Highlight Sheet
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</a>
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<a href="/Education-Resources/my-firm/Data-Security-Risk-Management/A-cyber-attack-could-spell-disaster-for-your-firm">
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A cyber-attack could spell disaster for your CPA firm
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<a href="/Education-Resources/My-Firm/Data-Security-Risk-Management/Employee-Cybercriminal-Theft-Webinar">
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Employee & Cybercriminal Theft: Should CPAs be Concerned?
</span>
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<a href="/Education-Resources/my-firm/Data-Security-Risk-Management/Cyber-liability-Managing-evolving-exposures">
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Cyber liability: Managing evolving exposures
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<a href="/Education-Resources/my-firm/Data-Security-Risk-Management/CPA-firms-Ben-Franklin-and-a-moth">
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CPA firms, Ben Franklin and a moth; Cyber Risk Mitigation Fundamentals
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<h1 data-col="title" data-type="field" class="title">Third Party Verification Letters</h1>
<div data-col="subTitle" data-type="field" class="sub-title">CPAs that are not familiar with third party verification requests should count themselves lucky. While they are far from the most complex issue facing the profession,
they can be an unexpected annoyance and involve an unnecessary drain on valuable time</div>
<div data-col="text" data-type="field" class="text">
<p>Sometimes referred to informally as “comfort letters,” a typical verification request relates to a client’s pending loan or refinance, but may also involve employee medical insurance, child adoption applications or use-tax
certification. In most cases, CPAs are asked to provide written confirmation containing language specified by the requester. It is flattering to realize that not only clients, but their business vendors, hold CPAs in such
high regard that the third party would make important decisions based upon a letter signed by a CPA without engaging a CPA to deliver any related services to them. However flattering such requests may be, CPAs should
exercise caution upon receiving third party verification requests to ensure an appropriate response.<br> <br> <strong>Requests from Lenders</strong><br> The most common request involves mortgage loan applications of
self-employed tax return preparation clients. Examples of information requested by lenders and loan brokers include:</p>
<ul>
<li>Confirmation of a client’s self-employment status;</li>
<li>Verification of income from self-employment;</li>
<li>Verification of a self-employed borrower’s business ownership percentage;</li>
<li>Profitability or sustainability of a self-employed client’s business; and</li>
<li>Possible impact on a self-employed client’s business if money is withdrawn to fund the down payment on a real estate purchase.</li>
</ul>
<p>A self-employed borrower often uses a distribution of business assets from a sole proprietorship, partnership, or corporation to fund a down payment and closing costs for a home mortgage. Lenders or brokers are required to
assess the borrower’s creditworthiness and verify the accuracy of information provided by the borrower. This may not be easy in the case of a self-employed borrower. By obtaining a verifying letter from a CPA, lenders or
brokers may attempt to shortcut their credit due diligence responsibilities and shift the burden to the CPA. <br> </p>
<p><strong>Potential Risks</strong><br> A client may see a third party verification letter as a request for a simple favor from their CPA. However, the CPA must take into account numerous factors, including professional
liability risk, to ensure an appropriate response, if one is to be given. How will CPAs encounter professional liability risk related to a verification letter?<br> <br> Consider again the client that is self-employed, using
business assets to fund a down payment. The CPA’s letter will be retained in the loan file and will be noticed if the loan later defaults. The lender may then take the position that the representations made in the letter
were a substantial factor in its decision to extend credit.<br> <br> As a result, the lender may attempt to recover its loss by suing the CPA, alleging that it detrimentally relied on the negligent misrepresentation(s) made
in the letter. The letter also may be used to establish the lender’s legal standing to sue the CPA where such standing may not otherwise exist.<br> <br> Other risks when responding to third party verification requests
include:</p>
<ul>
<li>Violation of professional standards – If the request asks the CPA to verify, opine, review, compile or any other term that could be misconstrued as a service subject to professional standards, there is a potential that
the letter will not comply with professional standards. CPAs should be particularly wary of requests to comment on a client’s solvency, as this is specifically prohibited in the professional standards. Violations could be
subject to discipline from the appropriate state board of accountancy. Additionally, the CPA will be in a precarious position to defend any professional liability claim later brought by the client or a third party.</li>
<li>Private information – The CPA profession has a long tradition of maintaining the confidentiality of client information. This tradition is supported through the requirements of various legal, professional and ethical
standards, including Internal Revenue Code (IRC) § 7216. Sending confidential client information in response to a verification request without appropriate client consent could lead to significant professional and legal
problems for the CPA. See Appendix B for additional guidance relating to transmittal letter language.</li>
<li>State and Federal laws – Commenting on certain information may be subject to legal interpretation and, therefore, would be a matter better suited for an attorney. For example, solvency is a legal term under the Federal
Bankruptcy Code and various state statutes.</li>
</ul>
<p> <br> <strong>Options for Responding</strong><br> The best response, from a risk control perspective, is no response. Avoid confirming any client information to a third party. If your client persists even after being
told why a response from you is not permitted, determine if refusing to provide any information may alienate the client. While CPAs may not always be able to respond exactly as requested, there are strategies that can be
implemented to either satisfy or eliminate the need for a response. Consider the following options:</p>
<ul>
<li>Ask the client to provide a copy of the CPA’s end deliverable to the requesting third party. If a client asks the CPA to send information directly to a third party, the CPA must obtain the client’s signed written consent
prior to doing so. If the request is for tax return information, the consent must be in compliance with IRC § 7216. See the
AICPA’s <a href="https://www.aicpa.org/interestareas/tax/resources/standardsethics/section7216.html">IRC § 7216 Guidance and Resource</a> page for sample consent forms.</li>
<li>Send a letter to the third party confirming only that the firm prepared the applicable income tax return(s) for the client to meet the client’s tax-filing obligations. The letter should also include a reminder to the
third party of their responsibility to perform their own assessment of the information for their purposes, usually assessing the credit worthiness of a borrower. If the individual income tax returns were filed
electronically on the client’s behalf, the letter also could state that the client provided the CPA with a signed copy of IRS Form 8879, which includes a declaration that the taxpayer examined a copy of his or her
electronic individual income tax return and accompanying schedules and statements for that tax year and declared that it is true, correct and complete to the best of his or her knowledge. See the example provided in
Appendix A.</li>
<li>Preemptively address the issue by including an engagement letter provision indicating the CPA firm does not respond to third-party verification requests, such as the following:</li>
</ul>
<p>“We do not communicate with third parties or provide them with copies of tax returns. We will not respond to any request from banks, mortgage brokers or others for verification of any information reported on these tax
returns. ”</p>
<ul>
<li>Consider discussing the issue in depth with the client. After an explanation of the limitations of existing services and professional responsibilities, many clients will understand the CPA’s inability to comply with a
verification request. See the AICPA’s <a href="https://www.aicpa.org/interestareas/frc/3pvtoolkit.html">Third-party Verification Toolkit for CPAs</a> to obtain resources and talking points on the issue.</li>
<li>The most serious roadblocks of verification request relate to non-compliance with the appropriate professional standards. Certain requests could be completed, if performed as an engagement under the Statements on
Standards for Attestation Engagements. A CPA could offer this as an option to a client. Unfortunately, clients and third parties are typically not accepting of the fees, timframe and other requirements of resolving the
issue through a new engagement. Many CPAs are also unwilling to perform such an engagement, as it could cause their practice to be subject to peer review.</li>
</ul>
<p> <br> Even after offering one of these practical solutions, clients may continue to implore you to provide the specific representation that a lender, broker or other third party is seeking. The third party may assert
that the client will not be approved for a loan or may otherwise fail to meet their requirements if the CPA does not provide the requested information. When this occurs, the CPA may wish to remind the client about the
limited nature of the scope of services provided, and why the request is inconsistent with such services. In many cases, the requesting third party has other options available to fulfill their needs, but sees the CPA as a
path of least resistance.<br> </p>
<p><strong>Other Requests</strong><br> Recently, other types of verification requests have emerged. Examples include:</p>
<ul>
<li>Adoption agencies and foreign countries have requested CPAs confirm the client’s self-employment, citizenship status and the financial stability of the client’s business;</li>
<li>Health insurance providers for a business have requested a CPA, Certified Management Accountant (CMA), licensed tax consultant or attorney attest that the listed, eligible employees worked minimum hour requirements under
state law, and that the business is a bona fide business qualifying as a small employer under state law and health plan underwriting guidelines; and</li>
<li>State taxing authorities have requested a CPA, enrolled agent or attorney certify that the taxpayer and the “authorized representative” have reviewed the books and records of the taxpayer and determined that there is no
use tax due or reportable.</li>
</ul>
<p>Although none of the requesting third parties above is a bank, the underlying issues are the same as those discussed throughout this article. Thus, CPAs should use the methods of response discussed above as a guide when
responding to any requests to verify information not identified in the original engagement scope, regardless of the client’s reason for the request.<br> </p>
<p><strong>Final Thoughts</strong><br> Third parties are responsible for performing their own due diligence rather than relying on a representation or verification of information by a CPA. This is especially true when the
requested representations are outside the scope of the CPA’s engagement and the requested verification relates to information that comes from the client, for which the CPA has no first-hand knowledge. Additionally, while
clients desire the flexibility to obtain credit in the marketplace, the responsibility for underwriting a loan and determining the creditworthiness of the borrower lies with the lender — not the client’s CPA.<br> </p>
<p><strong>Appendix A – Sample Response Letter to Lender or Broker</strong></p>
<p>Date<br> ABC Company<br> Address<br> City, State ZIP<br> <br> Dear _______________:<br> <br> I am writing to you at the request of [Client Name].<br> <br> The purpose of this letter is to confirm that I prepared the 20XX
federal individual income tax return of [Client Name] and delivered this return to them for review and approval before filing it electronically with the Internal Revenue Service (IRS) and [state tax authority].<br> <br>
[Client Name] provided the firm with a signed and dated copy of IRS Form 8879, which includes a declaration that they examined a copy of their electronic individual income tax return and accompanying schedules and statements
for that tax year and declared that it is true, correct and complete to the best of their knowledge.<br> <br> This return was prepared from information furnished to me by [Client Name]. This information was neither audited
nor verified by me, and I make no representation nor provide any assurance regarding the accuracy and completeness of this information, or the sufficiency of this tax return, as it relates to your decision to extend credit
to, or make any other determination regarding, [Client Name] or any other persons or entities.<br> <br> I prepared [Client Name] tax return in accordance with applicable tax law and regulations, and guidance by IRS and
[state tax authority], solely for filing with the tax authorities. As a result, the tax return does not represent any assessment on my part as to their creditworthiness, and does not include any statement of their financial
position or income and expense for the year 20XX in accordance with generally accepted accounting principles, and should not be construed to do so.<br> <br> As you know, a credit decision, or any other determination for
which this information might be used, should be based upon the exercise of due diligence in obtaining and considering multiple factors and information. Any use by you of [Client Name] 20XX federal individual income tax
return and this letter is solely a matter of your responsibility and judgment. This letter is not intended to establish a client relationship with you, nor is it intended to establish any obligation on my part to provide any
future information to you regarding [Client Name].<br> <br> Sincerely,<br> ____________________________________<br> (Firm Name)<br> cc: [Client Name] (Client)<br> <br> <strong>Appendix B – Sample Tax Return Transmittal
Letter Language</strong><br> In addition, if a CPA is aware that the purpose of a client’s request for copies of tax returns is to provide them to third parties, the CPA should consider adding the following language in the
transmittal letter that accompanies the copies of tax returns:<br> <br> “We prepared the tax returns solely for filing with the Internal Revenue Service (IRS) and state and local tax authorities. Our work is not
intended to benefit or influence any third party, either to obtain credit or for any other purpose.<br> <br> As a result, you agree to indemnify and hold us harmless from any and all claims with respect to the use of
the tax returns for any purpose other than filing with the IRS and state and local tax authorities, regardless of the nature of the claim, including the negligence of any party.”</p>
<p><em>Continental Casualty Co., one of the CNA insurance companies, is the underwriter of the AICPA Professional Liability Insurance Program. Aon Insurance Services, the National Program Administrator for the AICPA
Professional Liability Program, is available at 800-221-3023 or visit cpai.com.</em><br> <br> <em>This article provides information, rather than advice or opinion. It is accurate to the best of the authors’ knowledge as of
the article date. This article should not be viewed as a substitute for recommendations of a retained professional. Such consultation is recommended in applying this material in any particular factual situations.</em><br>
<br> <em>Examples are for illustrative purposes only and not intended to establish any standards of care, serve as legal advice, or acknowledge any given factual situation is covered under any CNA insurance policy. The
relevant insurance policy provides actual terms, coverages, amounts, conditions, and exclusions for an insured. All products and services may not be available in all states and may be subject to change without notice.
“CNA" is a registered trademark of CNA Financial Corporation. Certain CNA Financial Corporation subsidiaries use the "CNA" trademark in connection with insurance underwriting and claims activities. Copyright © 2018 CNA.
All rights reserved.</em></p>
<p>Updated May 2021</p>
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</form>Text Content
* Plans
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* Plans for Me + My Family
Life Insurance
* GVUL notice for new business
* Life Plan Comparison
* What is Life Insurance?
* Which Plan may be Right For You?
* CPA Life
* Spouse Life
* Level Premium Term Life Insurance
* Spouse Level Premium Term
* Group Variable Universal Life
Long Term Disability
* About the Underwriter
* What it covers
* NEW APP
* Why CPAs need it
* What is Long Term Disability Insurance
* What It Costs
* Why CPAs choose AICPA-endorsed Long Term Disability
* Who is eligible for Long Term Disability?
Identity Theft
* About the Provider
* What it protects
* Why CPAs choose Aura
* Why do CPAs choose it
* What is All-In-One Digital Security?
* What It Costs
* Eligibility
Auto/Vehicle
* About the Carrier
* What it covers
* Why do CPAs select it?
* What is Auto Insurance?
* What It Costs
* Why CPAs choose AICPA Auto Insurance
* Eligibility
Health Insurance
* About the Platform
* What it provides
* Why CPAs need it
* What is Health Insurance
* What It Costs
* Why CPAs choose Stride Health
* Eligibility
Homeowners Insurance
* About the Carrier
* What it covers
* Why do CPAs select it
* What is Homeowners Insurance?
* What It Costs
* Why CPAs choose AICPA Homeowners Insurance
* Eligibility
Long-Term Care
* Long Term Care - National Thank you
Medicare Supplement
Personal Liability Umbrella
* About the Underwriter
* Eligibility
* What is Personal Liability Umbrella?
* What it covers
* What it costs
* Why CPAs Need It
* Why CPAs choose AICPA Personal Liability Umbrella
Renters Insurance
* About the Carrier
* What it covers
* Why CPAs select it
* What is Renters Insurance?
* What It Costs
* Why CPAs choose AICPA Renters Insurance
* Eligibility
View All
* Plans for My Firm
Professional Liability Insurance for Accountants
* CNA Disclosure
* Professional Liability for Small Firms
* Professional Liability Premier Plan
* Professional Liability for National and Regional Firms
* Discover the benefits of AICPA-endorsed Professional Liability
coverage
* AICPA Professional Liability Insurance Program
* What is Professional Liability insurance for Accountants?
* Which plan is right for your firm?
* Plan Cards
Employment Practices Liability
* About the Underwriter
* Group Identify Theft Contact Us
* What it covers
* Why CPAs select it?
* What is Employment Practices Liability?
* What it costs
* Why firms choose AICPA Employment Practices Liability
* Eligibility
Cyber Liability
* About the Underwriter
* What it covers
* Why CPAs select it?
* What is a Cyber Liability endorsement?
* What it costs
* Why CPAs choose supplemental cyber liability endorsements
* Eligibility
Business Overhead Expense
* About the Underwriter
* What it covers
* Why CPAs need it
* What is Business Overhead Expense (BOE) Insurance
* What It Costs
* Why CPAs choose Business Overhead Expense (BOE) Insurance
* Who is eligible for AICPA-endorsed BOE Insurance
Commercial Property and Liability
* About the Underwriter
* What is Commercial Property and Liability?
* What It costs
* What it covers
* Why CPAs choose Commercial Property and Liability
* Why do CPAs need it
Group Life and Disability
* What Firms Need to Know
* Group Life under 25 employees
* Group life 25 or more employees
* About the Underwriter
* What it covers
* What is Group Insurance
* What it costs
* Why CPA Firms choose AICPA Group Life Insurance
* Who is eligible for AICPA-endorsed Group Elite Insurance
Group Personal Excess Liability
* About the Underwriter
* Eligibility
* What is Group Personal Excess Liability?
* What it covers
* Why firms select it
* Why firms choose Group Personal Excess Liability
Specialty Coverage
* About the Provider
* What it covers
* Why do CPAs need it
* What It Costs
* Why CPAs choose AICPA Specialty Coverage
* Eligibility
View All
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Life Insurance
Medicare Supplement
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Long-Term Care
Personal Liability Umbrella
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Auto tips
* 5 Tips to Follow After a Car Accident
* 13 Ways to Lower Your Car Insurance Rate
* How does inflation affect insurance rates?
* Taking a Safe Road Trip During COVID-19 Times
* 5 reasons your car insurance rate changes
* Safe Driving Tips
Disability insurance tips
* Three new videos to help you choose an AICPA-endorsed Plan
* 5 reasons CPAs don't have disability insurance and why they should
reconsider
* Disability Insurance Needs Estimator
* Most common causes of disabilities and how to prevent them
* Three new videos to help you choose an AICPA-endorsed Plan
* 3 Steps to Help Reduce Risk for Disability
* Three steps to take when planning to return to work after a
disability
* Why young people need disability insurance
Health tips
* How Much Sugar is Hiding in Your Food?
* Most common causes of disabilities and how to prevent them
* One of the Most Important Steps You Can Take to Improve Your Health
* Vitamin D - Are you getting the right amount?
Homeowner tips
* 7 Tips for Holiday Home Fire Safety
* How to Avoid Home Contractor Scams
* What isn't covered by homeowners insurance?
* Home sharing and your insurance: What you need to know
* Moving and your home insurance
* How to keep your valuables safe from harm
Identity Theft tips
* A great way to avoid hackers? Password managers.
* How Device Protection can be a Lifesaver
* Are Children at Risk of Identity Theft?
* Tips on How to Clean Up Your Digital Life
* Stolen Identity? Ways to avoid it and how to spot the signs.
* Risk Alert: The Rise of Unemployment Fraud – What You Need to Know
* Risk Alert: Identity Theft and Unemployment Insurance Claims
* Help Protect Your Identity While on Vacation
* Work From Home Cybersecurity Tips
Life insurance tips
* Three new videos to help you choose an AICPA-endorsed Plan
* Choose reliability, not luck when planning your financial future
* Discover the enhanced Level Premium Term Insurance Plan
* Do you have enough life insurance for your stage in life?
* How life insurance can help pay for educational expenses.
* The importance of having enough Life Insurance
* If your spouse died today, would you be prepared?
* Level Premium Term (LPT) Life Explained
* Life Insurance in a Nutshell
* Life Insurance Needs Estimator
* The importance of life insurance for every woman.
* Why It’s Important to Name a Beneficiary
* What to know about Creating a Will
* Keep moving forward throughout every stage of life.
Personal liability tips
* Assess Your Personal Liability Risk
* Quick Answers to CPA’s Questions about Personal Liability Umbrella
Insurance
* Umbrella Liability Insurance: Protection for Your Retirement
* Why CPAs Need Personal Liability Umbrella Insurance
Planning for retirement
* Umbrella Liability Insurance: Protection for Your Retirement
* Why women should include long-term care in their retirement strategy
VIEW ALL
* My Firm
Acceptance, Continuance and Termination
* Unresponsive Clients Pose a Professional Liability Risk
* Client acceptance: A liability gatekeeper
* Client continuance: A life vest for risky clients
* Frequently asked risk management questions
* The Importance of Gauging Client's Tone at the Top
* Take a Hike: Ending Client Relationships
* Client Termination Letters
* Small actions, big fallout: Lessons from large claims
Accounting & Consulting Services
* Risk Control in Outsourced Accounting Services
* Managing risk related to consulting engagements
* Minding the Expectation Gap in a CAS Engagement
* CPAs as CFO: meeting client needs, managing the risks
Audit & Attest Services
* Independence is in the Eye of the Beholder
* A Framework for Maintaining Ethics Compliance
* The risk suite: This teenager can mitigate liability angst
* The Importance of Audit Planning
* Advice from the experts: Defending audit claims
* An Auditor's Dilemma: To Consent or Not to Consent?
* There’s No Substitute for Quality
Benefits
* Tips for Buying Group Life Insurance for your CPA Firm
* Tax Benefits of Long-Term Care Insurance
* New to Buying Group Life Insurance?
CPA Risk Watch
* On Aon's 2022 Predictions Featuring Global Risk Experts
* How Professional Liability Insurance Helps Protect CPA Firms
* How to Help Reduce Your Professional Liability Risk This Tax Season
* Risk Update: AICPA Firms’ 5 Hot Risk Topics
Data Security Risk Management
* A CPA Firm’s Guide to Cyber Liability Basics Webinar – Part 1 of 3
* A CPA Firm’s Guide to Cyber Liability Basics Webinar – Part 2 of 3
* A CPA Firm’s Guide to Cyber Liability Basics Webinar – Part 3 of 3
* Cybersecurity risk: Constant vigilance required
* How Many Records Do We Have? Professional Service Firms and PII / PHI
Records
* How the FTC Safeguards Rule may affect your CPA firm
* The CPA’s Cybersecurity Imperative
* Don’t get victimized by a cybercriminal
* 4 Steps to better Cybersecurity
* Responding to Client Requests for Confidentiality
* Social Engineering: Is Your CPA Firm Protected?
* Crime Coverage Highlight Sheet
* A cyber-attack could spell disaster for your CPA firm
* Employee & Cybercriminal Theft: Should CPAs be Concerned?
* Cyber liability: Managing evolving exposures
* CPA firms, Ben Franklin and a moth; Cyber Risk Mitigation
Fundamentals
* Cybersecurity: A top concern among accounting professionals
* Doing Business in the Cloud? Carry an Umbrella.
* Professional Liability Risks Related to Cloud Computing
* Controlling your data
Diversity, Equity, and Inclusion (DEI)
* An Evolving ESG Landscape for Professional Service Firms
* Ensuring your firm’s DE&I strategy includes employee benefits
* Five Key Areas to Focus
* Aon Webinar – Workplace Futures: The Value of the ‘Social Contract’
in ESG
* Inclusive Future of Work : Are Inclusion and Diversity Part of Your
Benefits and Retirement Program?
* Aon’s Lisa Stevens on shaping the modern workforce
* Diversity, Equity and Inclusion in the Workplace
Employment Practices
* How to mitigate employment practices liability risks
* California Employment Law Update 2022 Webinar
* Addressing third-party discrimination or harassment
* Tread Carefully When Using Noncompete Agreements
* Employment Practices Legal Hotline
* Employment Practices Liability Report a Claim
* Employment Practices Resource Portal- CNA BeyondHR
VIEW ALL
* My Retirement
Homeowner tips
* How to keep your valuables safe from harm
Identity Theft tips
* Help Protect Your Identity While on Vacation
* Medicare Fraud – Protect Yourself and Medicare
Life Insurance Tips
* How could life insurance fit into your retirement plan?
* Keep moving forward throughout every stage of life.
* Why It’s Important to Name a Beneficiary
Long-term Care Tips
* Navigating the Ever-Changing World of Long-Term Care Insurance
Solutions
* Do you have a strategy for caregiving?
* Millennials face additional challenges as caregivers
* Preparing for long-term care during a time of loss
* Why women should include long-term care in their retirement strategy
Medicare Tips
* Medicare Fraud – Protect Yourself and Medicare
* The Advantages of Your Medicare Supplement
Personal Liability Tips
* Assess Your Personal Liability Risk
* Umbrella Liability Insurance: Protection for Your Retirement
Planning for Retirement
* Retirement Planning Tools
* Navigating the Ever-Changing World of Long-Term Care Insurance
Solutions
* The Advantages of Your Medicare Supplement
* The Advantages of Your Medicare Supplement
* Umbrella Liability Insurance: Protection for Your Retirement
VIEW ALL
* About
Back
* Meet The Team
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* Professional Firms
Leadership
* Ken Mackunis
* Amy Massaro
* Shari Ruecker, CLU, ChFC
* Dave Sukert
* Mark Thomas CLU, ChFC
* Sheree Walters
Small Firm Risk Advisors
* Candace Coach
* Denise Bradley
* Sean Higgins
* Lee Holmes Jr
* Dinesh Kaushal
* Todd C. Kelly
* Joshua Martin
* Samirah Ouedraogo
* Anthony Reitano
Mid-Size Firm Risk Advisors
* Alvin Fennell III
* Robert Albertini
* Rudy Rudolf
* Cathy Whitley
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THIRD PARTY VERIFICATION LETTERS
CPAs that are not familiar with third party verification requests should count
themselves lucky. While they are far from the most complex issue facing the
profession, they can be an unexpected annoyance and involve an unnecessary drain
on valuable time
Sometimes referred to informally as “comfort letters,” a typical verification
request relates to a client’s pending loan or refinance, but may also involve
employee medical insurance, child adoption applications or use-tax
certification. In most cases, CPAs are asked to provide written confirmation
containing language specified by the requester. It is flattering to realize that
not only clients, but their business vendors, hold CPAs in such high regard that
the third party would make important decisions based upon a letter signed by a
CPA without engaging a CPA to deliver any related services to them. However
flattering such requests may be, CPAs should exercise caution upon receiving
third party verification requests to ensure an appropriate response.
Requests from Lenders
The most common request involves mortgage loan applications of self-employed tax
return preparation clients. Examples of information requested by lenders and
loan brokers include:
* Confirmation of a client’s self-employment status;
* Verification of income from self-employment;
* Verification of a self-employed borrower’s business ownership percentage;
* Profitability or sustainability of a self-employed client’s business; and
* Possible impact on a self-employed client’s business if money is withdrawn to
fund the down payment on a real estate purchase.
A self-employed borrower often uses a distribution of business assets from a
sole proprietorship, partnership, or corporation to fund a down payment and
closing costs for a home mortgage. Lenders or brokers are required to assess the
borrower’s creditworthiness and verify the accuracy of information provided by
the borrower. This may not be easy in the case of a self-employed borrower. By
obtaining a verifying letter from a CPA, lenders or brokers may attempt to
shortcut their credit due diligence responsibilities and shift the burden to the
CPA.
Potential Risks
A client may see a third party verification letter as a request for a simple
favor from their CPA. However, the CPA must take into account numerous factors,
including professional liability risk, to ensure an appropriate response, if one
is to be given. How will CPAs encounter professional liability risk related to a
verification letter?
Consider again the client that is self-employed, using business assets to fund a
down payment. The CPA’s letter will be retained in the loan file and will be
noticed if the loan later defaults. The lender may then take the position that
the representations made in the letter were a substantial factor in its decision
to extend credit.
As a result, the lender may attempt to recover its loss by suing the CPA,
alleging that it detrimentally relied on the negligent misrepresentation(s) made
in the letter. The letter also may be used to establish the lender’s legal
standing to sue the CPA where such standing may not otherwise exist.
Other risks when responding to third party verification requests include:
* Violation of professional standards – If the request asks the CPA to verify,
opine, review, compile or any other term that could be misconstrued as a
service subject to professional standards, there is a potential that the
letter will not comply with professional standards. CPAs should be
particularly wary of requests to comment on a client’s solvency, as this is
specifically prohibited in the professional standards. Violations could be
subject to discipline from the appropriate state board of accountancy.
Additionally, the CPA will be in a precarious position to defend any
professional liability claim later brought by the client or a third party.
* Private information – The CPA profession has a long tradition of maintaining
the confidentiality of client information. This tradition is supported
through the requirements of various legal, professional and ethical
standards, including Internal Revenue Code (IRC) § 7216. Sending confidential
client information in response to a verification request without appropriate
client consent could lead to significant professional and legal problems for
the CPA. See Appendix B for additional guidance relating to transmittal
letter language.
* State and Federal laws – Commenting on certain information may be subject to
legal interpretation and, therefore, would be a matter better suited for an
attorney. For example, solvency is a legal term under the Federal Bankruptcy
Code and various state statutes.
Options for Responding
The best response, from a risk control perspective, is no response. Avoid
confirming any client information to a third party. If your client persists even
after being told why a response from you is not permitted, determine if refusing
to provide any information may alienate the client. While CPAs may not always be
able to respond exactly as requested, there are strategies that can be
implemented to either satisfy or eliminate the need for a response. Consider the
following options:
* Ask the client to provide a copy of the CPA’s end deliverable to the
requesting third party. If a client asks the CPA to send information directly
to a third party, the CPA must obtain the client’s signed written consent
prior to doing so. If the request is for tax return information, the consent
must be in compliance with IRC § 7216. See the AICPA’s IRC § 7216 Guidance
and Resource page for sample consent forms.
* Send a letter to the third party confirming only that the firm prepared the
applicable income tax return(s) for the client to meet the client’s
tax-filing obligations. The letter should also include a reminder to the
third party of their responsibility to perform their own assessment of the
information for their purposes, usually assessing the credit worthiness of a
borrower. If the individual income tax returns were filed electronically on
the client’s behalf, the letter also could state that the client provided the
CPA with a signed copy of IRS Form 8879, which includes a declaration that
the taxpayer examined a copy of his or her electronic individual income tax
return and accompanying schedules and statements for that tax year and
declared that it is true, correct and complete to the best of his or her
knowledge. See the example provided in Appendix A.
* Preemptively address the issue by including an engagement letter provision
indicating the CPA firm does not respond to third-party verification
requests, such as the following:
“We do not communicate with third parties or provide them with copies of tax
returns. We will not respond to any request from banks, mortgage brokers or
others for verification of any information reported on these tax returns. ”
* Consider discussing the issue in depth with the client. After an explanation
of the limitations of existing services and professional responsibilities,
many clients will understand the CPA’s inability to comply with a
verification request. See the AICPA’s Third-party Verification Toolkit for
CPAs to obtain resources and talking points on the issue.
* The most serious roadblocks of verification request relate to non-compliance
with the appropriate professional standards. Certain requests could be
completed, if performed as an engagement under the Statements on Standards
for Attestation Engagements. A CPA could offer this as an option to a client.
Unfortunately, clients and third parties are typically not accepting of the
fees, timframe and other requirements of resolving the issue through a new
engagement. Many CPAs are also unwilling to perform such an engagement, as it
could cause their practice to be subject to peer review.
Even after offering one of these practical solutions, clients may continue to
implore you to provide the specific representation that a lender, broker or
other third party is seeking. The third party may assert that the client will
not be approved for a loan or may otherwise fail to meet their requirements if
the CPA does not provide the requested information. When this occurs, the CPA
may wish to remind the client about the limited nature of the scope of services
provided, and why the request is inconsistent with such services. In many cases,
the requesting third party has other options available to fulfill their needs,
but sees the CPA as a path of least resistance.
Other Requests
Recently, other types of verification requests have emerged. Examples include:
* Adoption agencies and foreign countries have requested CPAs confirm the
client’s self-employment, citizenship status and the financial stability of
the client’s business;
* Health insurance providers for a business have requested a CPA, Certified
Management Accountant (CMA), licensed tax consultant or attorney attest that
the listed, eligible employees worked minimum hour requirements under state
law, and that the business is a bona fide business qualifying as a small
employer under state law and health plan underwriting guidelines; and
* State taxing authorities have requested a CPA, enrolled agent or attorney
certify that the taxpayer and the “authorized representative” have reviewed
the books and records of the taxpayer and determined that there is no use tax
due or reportable.
Although none of the requesting third parties above is a bank, the underlying
issues are the same as those discussed throughout this article. Thus, CPAs
should use the methods of response discussed above as a guide when responding to
any requests to verify information not identified in the original engagement
scope, regardless of the client’s reason for the request.
Final Thoughts
Third parties are responsible for performing their own due diligence rather than
relying on a representation or verification of information by a CPA. This is
especially true when the requested representations are outside the scope of the
CPA’s engagement and the requested verification relates to information that
comes from the client, for which the CPA has no first-hand knowledge.
Additionally, while clients desire the flexibility to obtain credit in the
marketplace, the responsibility for underwriting a loan and determining the
creditworthiness of the borrower lies with the lender — not the client’s CPA.
Appendix A – Sample Response Letter to Lender or Broker
Date
ABC Company
Address
City, State ZIP
Dear _______________:
I am writing to you at the request of [Client Name].
The purpose of this letter is to confirm that I prepared the 20XX federal
individual income tax return of [Client Name] and delivered this return to them
for review and approval before filing it electronically with the Internal
Revenue Service (IRS) and [state tax authority].
[Client Name] provided the firm with a signed and dated copy of IRS Form 8879,
which includes a declaration that they examined a copy of their electronic
individual income tax return and accompanying schedules and statements for that
tax year and declared that it is true, correct and complete to the best of their
knowledge.
This return was prepared from information furnished to me by [Client Name]. This
information was neither audited nor verified by me, and I make no representation
nor provide any assurance regarding the accuracy and completeness of this
information, or the sufficiency of this tax return, as it relates to your
decision to extend credit to, or make any other determination regarding, [Client
Name] or any other persons or entities.
I prepared [Client Name] tax return in accordance with applicable tax law and
regulations, and guidance by IRS and [state tax authority], solely for filing
with the tax authorities. As a result, the tax return does not represent any
assessment on my part as to their creditworthiness, and does not include any
statement of their financial position or income and expense for the year 20XX in
accordance with generally accepted accounting principles, and should not be
construed to do so.
As you know, a credit decision, or any other determination for which this
information might be used, should be based upon the exercise of due diligence in
obtaining and considering multiple factors and information. Any use by you of
[Client Name] 20XX federal individual income tax return and this letter is
solely a matter of your responsibility and judgment. This letter is not intended
to establish a client relationship with you, nor is it intended to establish any
obligation on my part to provide any future information to you regarding [Client
Name].
Sincerely,
____________________________________
(Firm Name)
cc: [Client Name] (Client)
Appendix B – Sample Tax Return Transmittal Letter Language
In addition, if a CPA is aware that the purpose of a client’s request for copies
of tax returns is to provide them to third parties, the CPA should consider
adding the following language in the transmittal letter that accompanies the
copies of tax returns:
“We prepared the tax returns solely for filing with the Internal Revenue Service
(IRS) and state and local tax authorities. Our work is not intended to benefit
or influence any third party, either to obtain credit or for any other purpose.
As a result, you agree to indemnify and hold us harmless from any and all claims
with respect to the use of the tax returns for any purpose other than filing
with the IRS and state and local tax authorities, regardless of the nature of
the claim, including the negligence of any party.”
Continental Casualty Co., one of the CNA insurance companies, is the underwriter
of the AICPA Professional Liability Insurance Program. Aon Insurance Services,
the National Program Administrator for the AICPA Professional Liability Program,
is available at 800-221-3023 or visit cpai.com.
This article provides information, rather than advice or opinion. It is accurate
to the best of the authors’ knowledge as of the article date. This article
should not be viewed as a substitute for recommendations of a retained
professional. Such consultation is recommended in applying this material in any
particular factual situations.
Examples are for illustrative purposes only and not intended to establish any
standards of care, serve as legal advice, or acknowledge any given factual
situation is covered under any CNA insurance policy. The relevant insurance
policy provides actual terms, coverages, amounts, conditions, and exclusions for
an insured. All products and services may not be available in all states and may
be subject to change without notice. “CNA" is a registered trademark of CNA
Financial Corporation. Certain CNA Financial Corporation subsidiaries use the
"CNA" trademark in connection with insurance underwriting and claims activities.
Copyright © 2018 CNA. All rights reserved.
Updated May 2021
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