Unless specified otherwise by this SAS or other relevant AU-C sections in AICPA Professional Standards, the alert that restricts the use of the auditor's written communication
required by paragraph 6 should
The grand mean of all 12 items in the Written Communication
Skills section was 3.
Again, the written advice of the CPA often will be characterized as "preliminary" because it is reasonable to assume that the particular strategies recommended will be explained in more detail either when the client chooses to undertake the strategy and asks how it will specifically affect their estate plan, or the client's lawyer will explain the strategies, which include significant federal tax issues, in a written communication
accompanying the estate planning documents transmitted to the client for review.
A redesign of both undergraduate and graduate tax and accounting offerings will be crucial if universities want to improve students' oral and written communication
skills, as well as their problem-solving abilities.
7525(b) states that the Confidentiality Privilege will not apply to any written communication
between an FATP and any director, shareholder, officer, employee, agent or representative of a corporation in connection with the promotion of the direct or indirect participation of such corporation in any tax shelter described in Sec.
Most people send written communications
that are in some way focused and reasonably complete.
This press release, as well as other written communications
made from time to time by the Bank and oral communications made from time to time by authorized officers of the Bank, may contain statements relating to the future results of the Bank (including certain projections and business trends) that are considered "forward-looking statements" as defined in the Private Securities Litigation Reform Act of 1995 (the PSLRA).
Fluent in English, with strong verbal and written communications
But e-mail is a communication medium that is designed for asynchronous written communications
In this regard, ongoing written communications
keep tenants advised of changes and let them know who their neighbors are.
2) With respect to written communications
, including electronic and facsimile communications, reasonable notice consists of an oral or written notice to the sender within one business day.
Prior to the AJCA, under the Code the common law privilege that applies to communications between a taxpayer and his or her attorney also applied to written communications
between a taxpayer and a Federally authorized tax practitioner.