AICPA Professional Standards: Key professional standards including AT Section 101 for attestation engagements, which provides the framework for personal financial statement engagements
SSARS: Statements on Standards for Accounting and Review Services that govern the preparation and compilation of financial statements
SSPFPS: Statement on Standards for Personal Financial Planning Services providing guidance for personal financial planning engagements
State CPA Regulations: Specific requirements set by state regulators and State Board of Accountancy rules for CPA practice
SEC Requirements: Securities and Exchange Commission requirements that may apply to certain personal financial statements
Gramm-Leach-Bliley Act: Federal law establishing privacy requirements for handling personal financial information
Internal Revenue Code: Federal tax laws and implications that may affect personal financial statement preparation
Fair Credit Reporting Act: Federal law governing the collection, dissemination, and use of consumer credit information
Professional Liability Laws: State-specific laws governing professional liability and insurance requirements for CPAs
Privacy Laws: Federal and state privacy laws governing the protection of personal financial information
Record Retention Requirements: Legal and professional requirements for maintaining engagement documentation and client records
AICPA Code of Professional Conduct: Ethical principles and rules that govern CPA professional responsibilities and conduct
Independence Requirements: Professional standards and regulations regarding CPA independence in attestation engagements
Engagement Scope Requirements: Professional standards for clearly defining engagement scope, fees, limitations, and client responsibilities in engagement letters
