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: March 17, 2024
3 Reviews (14 ratings)

Reviews

5
Anonymous Author
This was a great course on Regulatory Ethics on data. The examples were very helpful to provide understanding of the code of conduct.
4
Anonymous Author
Slides alone could not help me pass the exam, having listened to the presentation did. One has to read between the lines.
5
Anonymous Author
This course was a refresher. I enjoyed the instructor's presentation of the course materials.
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 .
Instructor for this course
  Course Overview CPE
Course Syllabus
INTRODUCTION AND OVERVIEW
  Introduction to Regulatory Ethics: Data1:14
  AICPA Code of Professional Conduct3:11
CLIENT INFORMATION AND CONFIDENTIALITY
  Client Competitors and Disclosing Information to Clients5:40
  Third Party Service Provider8:30
  Disclosing Client Names2:31
RECORDS
  Record Types4:59
  Length of Records4:52
  Record Retention Overview5:36
  Record Retention Systems9:24
  Firmwide Buy-In2:07
  Summary1:21
CONTINUOUS PLAY
  Regulatory Ethics: Data49:25
SUPPORTING MATERIAL
  Slides: Regulatory Ethics: DataPDF
  Regulatory Ethics: Data Glossary/IndexPDF
REVIEW AND TEST
  REVIEW QUESTIONSquiz
 FINAL EXAMexam