Professional Standards: Compliance with AICPA Standards for Performing and Reporting on Peer Reviews, AICPA Code of Professional Conduct, and State CPA Society peer review requirements
Confidentiality Laws: Consideration of Gramm-Leach-Bliley Act (GLBA), state-specific privacy laws, and professional confidentiality requirements
Professional Liability: Adherence to state-specific professional liability laws, professional malpractice regulations, and statute of limitations considerations
Contract Law: Compliance with state-specific contract laws, Uniform Commercial Code (UCC) principles, and Statute of Frauds requirements
Professional Services Regulations: Compliance with State Board of Accountancy regulations, state-specific CPA practice requirements, and professional licensing requirements
Document Retention: Adherence to AICPA document retention guidelines, state-specific record keeping requirements, and IRS documentation requirements
Insurance Requirements: Compliance with professional liability insurance requirements and state-specific insurance regulations
Dispute Resolution: Consideration of state-specific arbitration laws, Federal Arbitration Act, and mediation requirements
Electronic Communications: Compliance with Electronic Signatures in Global and National Commerce Act (E-SIGN) and Uniform Electronic Transactions Act (UETA)
Quality Control: Adherence to AICPA Quality Control Standards, firm-specific quality control policies, and state-specific quality control requirements
