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AICPA Professional Standards: The American Institute of CPAs Professional Standards that govern the conduct and work product of certified public accountants

State CPA Regulations: Specific regulations and requirements set by individual state boards of accountancy for practicing CPAs

Code of Professional Conduct: Ethical and professional guidelines that accountants must follow in their practice

Gramm-Leach-Bliley Act: Federal law that requires financial institutions to explain their information-sharing practices and protect sensitive data

State Privacy Laws: State-specific regulations governing the protection and handling of private financial information

Client Confidentiality Requirements: Professional obligations to maintain client privacy and protect sensitive information

SEC Regulations: Securities and Exchange Commission rules that may apply when dealing with publicly traded companies

IRS Regulations: Internal Revenue Service requirements that may affect financial reporting and documentation

State Accounting Board Requirements: Specific requirements set by state accounting boards for professional documentation

Professional Liability Standards: Standards governing the accountant's professional liability and responsibility

Liability Limitations: Specific limitations on accountant's liability that should be documented in professional communications

Disclaimer Requirements: Mandatory disclaimers that must be included in professional communications

Document Retention Requirements: Rules governing how long professional documents must be retained and maintained

Record-keeping Standards: Professional standards for maintaining accurate and complete records of client communications

Electronic Signature Laws: Regulations governing the use and validity of electronic signatures in professional documents

Authentication Standards: Requirements for proper authentication of professional documents including letterhead use and professional designations