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Tags archive: liability

Home /Tag: liability
Featured

ICYMI | The Effect of Sexual Harassment on Internal Audit Risk Assessments

Are You Part of the Solution or Part of the Problem?

By  Margaret H. Kim, PhD, CPA and Edward J. Lynch, PhD, CPA

March 2021 0

Everyone today must ask themselves: Is my workplace at high risk for sexual harassment? In a recent article, USA Today listed over 100 powerful men who have…

Featured

An Historical Perspective of CPA Liability

Adapting to Greater Expectations and Growing Exposures

By  Ron Klein, JD

December 2020 0

Prior to the mid-1960s, litigation against accountants and other professionals was relatively rare. By 1970, however, expanded concepts of consumer rights brought an escalation in…

Featured

The Effect of Sexual Harassment on Internal Audit Risk Assessments

Are You Part of the Solution or Part of the Problem?

By  Margaret H. Kim, PhD, CPA and Edward J. Lynch, PhD, CPA

October 2020 0

Everyone today must ask themselves: Is my workplace at high risk for sexual harassment? In a recent article, USA Today listed over 100 powerful men who have…

Featured

Reviewing Contracts with Customers

How CPAs Can Advise Business Owners

By  Alan Gassman, JD, LLM and Martin Shenkman, JD, CPA/PFS, AEP

June 2019 0

CPAs do not review contracts or practice law, but if they fail to pose common sense legal questions to their business clients, those clients may…

Feature Articles

ICYMI | Ethical Dilemmas Facing CPAs: Three Case Studies

Managing Risk and Resolving Conflicts

By  Suzanne M. Holl, CPA

April 2018 0

People are generally optimistic, and no one wants to think about a good situation falling apart. CPAs like the idea of doing clients a favor,…

Feature Articles

IRS Offers in Compromise

A Case Study

By  William A. Bottiglieri, JD, CPA

February 2018 0

In situations where a taxpayer has a greater tax liability than funds, there are several options available. The taxpayer can, of course, borrow the money…

Featured

Executor and Beneficiary Liability for Unpaid Income, Gift, and Estate Taxes of a Decedent

By  Jerald David August, JD, LLM

October 2017 0

Tax advisors of estates are generally aware that the executor or personal representative of the estate is personally liable for the payment of federal estate…

Featured

ICYMI | Ethical Dilemmas Facing CPAs: Three Case Studies

Managing Risk and Resolving Conflicts

By  Suzanne M. Holl, CPA

October 2017 0

People are generally optimistic, and no one wants to think about a good situation falling apart. CPAs like the idea of doing clients a favor,…

Featured

ERISA’s Reasonable Fee Requirement

By  Sheldon M. Geller, JD, CPA

September 2017 0

Concerns regarding litigation over excessive 401(k) plan fees and conflicts of interest dominate the current thinking of plan fiduciaries. More plan sponsors are engaged in…

Featured

Annual Review Meetings

How to Get Individuals to Act

By  Martin Shenkman, JD, CPA/PFS, AEP and Greg Plechner, CFP, ChFC

September 2017 0

Annual reviews are crucial to all estate and financial plans; it is important for individuals to keep their trusted advisors abreast of any life event…

Columns

RPA | Understanding the Increased Liability for 401(k) Retirement Plan Committees

By  Sheldon M. Geller, JD, CPA

May 2016 0

Excessive fee litigation and class action settlements increased significantly in 2014 and 2015. These decisions and negotiations will encourage more claims against retirement plan committees…

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  • Adapting to Constant Change March 2023
  • CPAJ News Briefs: FASB, PCAOB, IASB March 2023
  • Critical Audit Matter Reporting March 2023
  • Reassessing the Erroneous Refund Penalty March 2023
  • Keynote Session March 2023












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