Clients Entitled to Full Disclosure

BY PAUL H. KOSITZKA

I’m writing in response to the article, “ Legal and Ethical Considerations Regarding Outsourcing ” ( JofA , Mar.04, page 31). Every client of a CPA firm has a reasonable expectation that personal information will be safeguarded and maintained under direct control of the CPA. Clients also should reasonably expect the work done on their books, returns and related financial matters will be performed under the direct supervision of the CPA.

If this is not the case—as with foreign outsourcing—the client is entitled to a disclosure of how the information is going to be shared and who is going to do the work.

Then there is the long-term damage this kind of activity would have on the profession as the training jobs for entry-level accountants are outsourced. This is another topic that we should explore.

Rather than dodge these issues, the AICPA should put them on the table and see what the membership thinks.

Paul H. Kositzka, CPA
Alexandria, Virginia

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