A Practical Guide to Complying With SAS No. 99’s Key Requirements.

BY THOMAS E. MCKEE

In recent years CPAs’ role in fighting fraud has expanded and become more complex. To help practitioners fulfill their increased obligations under SAS no. 99, here’s a step-by-step guide to understanding and complying with its requirements.

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Amy Wang, a CPA who is a senior technical manager for tax advocacy at the AICPA, answers to some of the most common questions on how the new tax reform law will impact individual taxpayers.