Articles - New Assurance Services-Liability Issues - THE LAW AND CPA WEBTRUST - What are the liability issues for CPAs performing WebTrust engagements? The service is still new and there have been no lawsuits. Nevertheless, there are a few cases that may serve as precedents and some techniques the prudent accountant can use to minimize exposure
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|Authors:||Pacini, Carl ; Sinason, David|
Journal of accountancy : publication of the American Institute of Certified Public Accountants. - Jersey City, NJ : Inst., ISSN 0021-8448, ZDB-ID 2193590. - Vol. 187.1999, 2, p. 20-26
ARTICLES - Assurance Services - SYSTRUST AND THIRD-PARTY RISK - CPAs' third-party legal exposure with the new SysTrust assurance engagement is uncertain but probably will vary from state to state. CPAs who know the legal history in their states can make informed decisions about entering this exciting new field and make themselves as "law-suit proof" as possible
Pacini, Carl, (2000)
Features - The CPA Journal Millennium Series - Electronic Signatures and Encryption - Technology may be having a tremendous impact on the way business is transacted, but the old need for verifiable and binding agreements -- The kind of assurance provided by a signature -- Remains. The challenge facing companies now is to weigh the features and costs of new electronic controls against the possible ...
Hillison, William, (2001)
Pacini, Carl, (1999)
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