The AICPA introduced educational resources designed to improve CPAs’ ability to help their clients and employers manage privacy-related risks. Understanding and Implementing Privacy Services: A CPA’s Resource (paperback with CD-ROM, product no. 056509JA) and “Privacy Issues for Business: Whose Information Is It Anyway?” (CD-ROM, no. 780005HSJA) are available at www.cpa2biz.com . A related JofA article, “E-Mail and the Law” ( www.aicpa.org/pubs/jofa/aug2004/leizerov.htm ), appeared in August 2004.