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CPAs in an Aging Society: When Alzheimer's Disease Affects a Client
Oleh:
Sullivan, James
;
Sullivan, Janet
Jenis:
Article from Bulletin/Magazine
Dalam koleksi:
Journal of Accountancy vol. 209 no. 1 (Jan. 2010)
,
page 44.
Topik:
CPAs
;
Client
;
Diminished Mental Capacity
Ketersediaan
Perpustakaan Pusat (Semanggi)
Nomor Panggil:
JJ85.28
Non-tandon:
1 (dapat dipinjam: 0)
Tandon:
tidak ada
Lihat Detail Induk
Isi artikel
What actions, if any, should a CPA take if he or she suspects a client has diminished mental capacity? In an aging society, this is not a hypothetical question. The CPA’s client base is living longer. Along with the benefits of aging can come challenges such as diminished mental capacity that may interfere with the CPA/client relationship. The problem will grow in the years ahead. Now is the time for practitioners to think through these issues and the related practice management implications. CPAs should never make a medical diagnosis, but it is important to have a basic knowledge of the health challenges older clients may face. Just as you might make office space changes to accommodate the physical challenges of some older clients, you should also make communication changes with clients to accommodate sensory and cognitive impairments.
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