Client Acceptance Procedures

客户接受程序

While a checklist is the ideal method for client screening, some firms may use something less formal. Whatever the process, firms should determine the prospective client’s industry (or occupation, if an individual) and the necessary skills or competencies to complete the engagement. Firms should also be mindful of the ethical considerations regarding competency and refer to the AICPA Code of Professional Conduct section 1.300.010 (http://pub.aicpa.org/codeofconduct/Ethics.aspx) and U.S. Treasury Circular 230, “Regulations Governing Practice before the Internal Revenue Service,” section 10.51 (http://1.usa.gov/1LCri50). CPAs should inquire as to whether a client has current or former foreign bank accounts, which would trigger certain tax compliance matters not initially considered by many businesses and individuals. Finally, if the client was referred to the firm, the referral source should be reviewed. If the referral source is of high character, chances are the prospective client will possess the same. Firms should be skeptical of a client who has no referral source.

虽然核对表是筛选客户的理想方法，但有些公司可能会使用一些不太正式的方法。无论采用何种流程，公司都应确定潜在客户的行业（或职业，如果是个人）以及完成业务所需的技能或能力。公司还应注意有关能力的道德因素，并参考AICPA职业行为准则第1.300.010节(http://pub.aicpa.org/codeofconduct/Ethics.aspx)以及《美国财政部第230号通知》，“美国国内税务局（Internal Revenue Service）监管条例”，第10.51节(http://1.usa.gov/1LCri50).注册会计师应查询客户是否有经常或以前的外国银行帐户，这会引发某些税务合规事项，而这些事项初并没有被许多企业和个人考虑。后，如果客户是被转介给公司的，则应审查转介来源。如果转介来源是高质量的，潜在客户也有可能拥有相同的信息。公司应该对没有推荐来源的客户持怀疑态度。

Background Checks

背景调查

Despite the ease and speed with which it can be performed, an astonishing amount of firms fail to conduct even the simplest kind of background check. As with a client acceptance committee, the process can be quite formal, such as with the use of a third-party background check company, or it can be as simple as a review of public information available on the Internet. The results of a simple Google search can be revealing and could prevent the firm from engaging an undesirable client. In addition, the engagement team should discuss speaking to the prospective client’s prior tax preparer (consent is required), legal counsel, bankers, and other strategic professionals. Increased competition amongst background check companies has driven down the cost of such services, and firms should consider trying them.

尽管这项工作可以轻松快速地进行，但令人吃惊的是，即使是简单的背景调查，也有相当多的公司未能进行。与客户受理委员会一样，这一过程可以非常正式，例如使用第三方背景调查公司，也可以像审查互联网上的公共信息一样简单。一个简单的谷歌搜索结果可能会暴露问题，并可能阻止公司与一个不受欢迎的客户接触。此外，审计业务小组应讨论与潜在客户的前纳税申报人（需要征得同意）、法律顾问、银行家和其他战略专业人士的谈话。背景调查公司之间竞争的加剧降低了这类服务的成本，公司应该考虑尝试一下。

Code of Ethics and Circular 230 Issues

道德规范和230号通告问题

Reviewing the prior tax returns of a prospective client is quite common, and doing so may reveal errors in prior returns. Consequently, tax preparers should be familiar with the rules governing their responsibility once an error is found. Requests for records are governed by state-specific rules, which can be quite strict, as well as Circular 230. Successor preparers should be mindful of what records a prior preparer may or may not provide and the difficulties this may present.

审查潜在客户的先前纳税申报表是相当常见的做法，这样做可能会发现先前申报表中的错误。因此，报税人应熟悉一旦发现错误时管理其责任规则。查阅记录的请求受州特定规则的约束，这些规则可能相当严格，230号通告同样很严格。继任填表人应注意先前填表人可能提供或不提供哪些记录，以及可能带来的困难。

Successor Tax Preparer Issues

继任税务填表人问题

While much guidance regarding communication with predecessor auditors exists (e.g., AICPA Statement on Auditing Standards 84 and AU section 315), very little exists regarding communication with predecessor tax preparers. Nevertheless, written authorization must be received prior to speaking to the former preparer. Once obtained, the successor should consider the following questions:

虽然与前任审计师沟通的指导意见很多（例如，AICPA关于审计标准84的声明和AU第315节），但与前任税务申报人沟通的案例非常少。然而，在与前填表人交谈之前，必须收到书面授权。一旦获得，继任者应考虑以下问题：

· ▪ Did the client accept and take the previous preparer’s advice regarding tax positions?

· ▪ 客户是否接受并采纳了先前填表人关于税务状况的建议？

· ▪ Were fees paid in a timely manner?

· ▪ 费用是否及时支付？

· ▪ Did the client suggest tax treatment without support?

· ▪ 客户是否建议在没有支持的情况下进行税务处理？

· ▪ What was the quality of their records?

· ▪ 他们的记录质量如何？

· ▪ Has the client switched preparers often?

· ▪ 客户是否经常更换填表人？

Access to Records

查阅记录

While review of the previous preparer’s records may be limited by both regulatory guidance and firm policies (e.g., many firms will only permit access to records on a secured laptop and prohibit making copies), due diligence still cannot be overlooked. Ensuring the proper maintenance of records on an ongoing basis is critical. Where access to records is prohibited, successor tax preparers should refer to the ethical guidance regarding the use of estimates as delineated in SSTS 4, Use of Estimates.

虽然对以前的填表人记录的审查可能会受到监管指导和公司政策的限制（例如，许多公司只允许在安全笔记本电脑上访问记录，并禁止复制），但仍不能忽视尽职调查。确保持续正确地维护记录是非常关键的。如果禁止查阅记录，继任纳税申报人应参考SSTS 4“估算使用”中所述的估算使用道德指南。

Record Retention and Destruction

记录保存和销毁

Each individual firm is bound by record retention rules mandated by its state’s board of accounting. Despite this, many firms do not utilize a standard record retention and destruction policy. As professional relationships with clients develop, CPAs should articulate the firm’s record retention and destruction policies, preferably in the engagement letter. It is suggested to do this for all clients annually and notify clients at the time the firm decides to purge records.

每个公司都受州会计委员会规定的记录保留规则的约束。尽管如此，许多公司并没有使用标准的记录保留和销毁策略。随着与客户的专业关系的发展，注册会计师应阐明公司的记录保留和销毁政策，好是写在业务约定书中。建议每年对所有客户都这样做，并在公司决定清除记录时通知客户。

Client Termination

客户终止

 CPAs who decide to terminate a relationship should always use a termination letter.

决定终止关系的注册会计师应始终使用终止函。

Reasons for terminating a client can include the following:

终止客户的原因包括：

· ▪ Conflicts of interest;

· ·▪ 利益冲突；

· ▪ Unethical behavior by the client;

· ·▪ 客户的不道德行为；

· ▪ Refusal to adhere to the tax preparer’s advice;

· ·▪ 拒绝遵守纳税申报人的建议；

· ▪ Repeated nonpayment of professional fees;

· ·▪ 多次拖欠专业服务费用；

· ▪ Incomplete, messy, or lacking records;

· ·▪ 不完整、凌乱或缺乏记录；

· ▪ Continuous disrespect of the staff and the partners;

· ·▪ 对员工和合作伙伴的持续不尊重；

· ▪ Engagements outside the CPA’s or firm’s comfort level; and

· ·▪ 超出注册会计师或公司舒适水平的业务；以及

· ▪ Frequent last-minute demands for services.

· ·▪ 经常在后关头要求提供服务。

CPA firms should screen all clients annually and, presuming the above characteristics apply, consider terminating at least one. Based upon the authors’ experience, making termination a policy increases the likelihood that deserving termination will actually be carried out rather than merely debated.

会计师事务所应每年对所有客户进行甄别，并假设上述特征适用，考虑至少终止一名客户。根据作者的经验，将终止合同定为一项政策，增加了实际执行终止合同的可能性，而不仅仅是停留在争论。

原创编辑：ICPA中国办事处