Detail Wisely Choose   Oleh:  Jason, Julie Jenis: Article from Bulletin/Magazine Dalam koleksi: Journal of Accountancy vol. 214 no. 4 (Oct. 2012), page 32-36. Topik: Disclosure; Due Diligence; CPAs; Financial Planners Ketersediaan Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ85.33 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada     Lihat Detail Induk Isi artikel Disclosures mandated in 2011 by the SEC help investors become more informed about the financial advisers they work with or wish to retain. CPAs can use them as part of their due-diligence process. CPAs will be viewed as fiduciaries, according to Walter M. Primoff, CPA/PFS, former deputy executive director of the NY State Society of CPAs and co-author of CPA Guide to Opportunity. The rules require registered investment advisers, including CPAs who act as such, to provide clients with two narrative disclosures. Form ADV, Part 2A, also called a "Brochure," requires firms to answer 18 items in a prescribed order. It is too early to tell if the availability of these new disclosure documents increases one's duty to be informed of a financial advisers business practices, conflicts, and disciplinary history. Given the fiduciary standard that applies to CPAs as expert advisers, the new disclosure documents should be used as an important tool to help ensure a sound choice when retaining or referring a client to an investment adviser. Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Kembali

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