AICPA Code of Professional Conduct: Professional standards set by the American Institute of CPAs that govern accountant behavior, ethics, and professional responsibilities

State CPA Regulations: Specific requirements and regulations set by individual states governing CPA practice and professional communications

GAAP Compliance: Generally Accepted Accounting Principles that ensure consistency and accuracy in financial reporting and communications

Gramm-Leach-Bliley Act: Federal law governing the protection and disclosure of private financial information

IRC Section 7216: Internal Revenue Code section that regulates the disclosure of tax return information by tax preparers

Professional Liability Standards: Legal standards governing accountant liability and responsibility in professional communications

Accountant-Client Privilege: State-specific legal protections regarding confidential communications between accountants and their clients

SEC Regulations: Securities and Exchange Commission rules governing financial disclosures and professional communications in securities-related matters

FTC Guidelines: Federal Trade Commission guidelines regarding fair business practices and consumer protection in professional communications

Fair Credit Reporting Act: Federal law governing the reporting and disclosure of consumer financial information

Confidentiality Requirements: Professional and legal obligations to maintain client confidentiality in professional communications

Independence Rules: Professional standards requiring accountants to maintain independence and objectivity in their communications

Authentication Requirements: State-specific requirements for document authentication and verification in professional communications