Editor's note: This is a sidebar for "Protect Your Portable Data - Always and Everywhere."
CPAs should understand their ethical, legal and regulatory responsibilities to safeguard data. The following listings direct you to primary sources:
Federal Trade Commission, Gramm-Leach-Bliley Act, Disclosure of Nonpublic Personal Information, tinyurl.com/8k3e6
Department of Education, Family Educational Rights and Privacy Act (FERPA), tinyurl.com/3ydvw
Department of Health and Human Services, Office for Civil Rights, Health Insurance Portability and Accountability Act (HIPAA), www.hhs.gov/ocr/hipaa
State and local laws
AICPA tally of states and territories that have enacted legislation governing data security breaches, tinyurl.com/bdy9wq. At this writing, 44 states, the District of Columbia, Puerto Rico and the U.S. Virgin Islands had done so.
Federal Trade Commission (FTC). The FTC’s information for businesses can help you enhance compliance with the law. Also, see regulatory guidance and law enforcement information from the FTC’s Bureau of Consumer Protection, as well as a catalog of cases brought by the agency and a list of all Commission actions (http://www.ftc.gov/bcp/resources.shtml). Other useful FTC publications include:
Privacy Rights Clearinghouse. Practical information on privacy violations and other issues related to data security breaches, www.privacyrights.org