CPA's Responsibility to Notify Clients of Tax Law Revisions.
调查注册会计师是否应通知客户影响他们的税法变化，以及应采取哪些步骤，基于对会计师事务所的问卷调查结果。
Abstract Does the CPA have a responsibility to notify clients; of tax law changes that specifically affect them? What steps should CPAs take to notify clients of tax law changes? Answers to these questions are important, particularly when one considers the current environment of social responsibility. There is some evidence that lawyers have an ethical duty to inform clients of major structural changes in the law that affect advice previously given. However, the Statements on Responsibilities in Tax Practice do not put accountants under the same ethical constraints. As a result, accountants must determine for themselves whether they have a responsibility to advise clients of tax law changes affecting previous tax planning. The results of a questionnaire survey sent to CPA firms to ascertain the perception of accountants of their responsibility in this area are reported in this article.