차근차근 재무 공부 기록장

Duty to act with reasonable care: client + any person or limited foreseeable class of  persons who the CPA knows will be relying on the CPA's work 1. Corp > CPA   - Breach of contract   - Torts: Negligence  2. 3rd party- Torts Foreseen(known party) 기존채권자negligencegross negligenceconstructive fraudfraudForeseeable party(미래채권자)Gross negligencecontractive fraudFraudLegal liabilities Contract princi..

Process  Primary authoritative sources- provisions of the Internal Revenue Code, statutory provisions- Treasury Regulations- IRS rulings( revenue rulings, revenue procedures, explanations of such treaties)- Court cases   Appeals process  1) Agreement not reached at revenue agent level > copy of revenue agent's report + 30day letter> Request an administrative appeal with an appeal officer(appeals..