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Attorneys Audit Technique Guide

The period of notice outlining the intention to audit and the type of compliance audit carried out by the Office of the Data Protection Commissioner depends on the circumstances and reasons as to why the organisation is being audited. The standard practice within the Office of the Data Protection Commissioner is to issue a written notice of intention to audit several weeks in advance to the data controller or processor (see 4.1 below). However, in situations where a complaint is under investigation, the Office may choose to give a few days notice only. Section 24 of the Data Protection. | Attorneys Audit Technique Guide NOTE This document is not an official pronouncement of the law or the position of the Service and cannot be used cited or relied upon as such. This guide is current through the publication date. Since changes may have occurred after the publication date that would affect the accuracy of this document no guarantees are made concerning the technical accuracy after the publication date. Revision Date - March 2011 Table of Contents Chapter 1 - Overview of Attorney Returns.3 Introduction.3 RecordKeeping.4 Bank Accounts.5 General Trust Account.6 Segregated Trust Account.6 Other Revenue Sources.7 Client-Related Expenses.7 Attorney-Client Privilege.8 General Rules.8 Fee Arrangements and Client Identity.9 Summonses.10 Information Reports.11 Summary.12 Exhibit 1-2 Attorney-Client Privilege.13 Chapter 2 - Audit Steps.15 Pre-Contact Analysis.15 Accurint Searches.15 Internet Searches.16 Web Currency and Banking Retrieval System WEB CBRS .16 Return Preparer Listings.18 IRP Transcript.18 Comparative Analysis.18 Information Document Requests.18 Initial Interview.18 Exhibit 2-1 Sample Information Document Request IDR .21 Exhibit 2-2 Bank Document Request List.22 Exhibit 2-3 Interview.24 Chapter 3 - Audit Issues.28 Gross Income.28 Introduction.28 Gross Income Types.28 Client Trust Accounts.30 Noncash Sources.30 Cash Payments.31 Constructive Receipt.31 Expenses.32 Entertainment Promotion and Advertising.32 Travel.33 Disguised Hobbies.33 Corporate Expenses.33 Depreciable Books and Periodicals.33 Advanced Client Costs.34 Page 1 of 52 Employee Versus Independent Contractor Issue.39 Corporate Officer is an Employee.43 1099 Issues .43 Form 8300 Issue.43 Related Entities Taxpayers.44 Corporate Taxpayers.44 Corporate and Individuals.44 Personal Service Corporation Accounting Periods and Tax Computations.45 Exhibit 3-1 Client Costs and Advances.48 Exhibit 3-2.49 Exhibit 3-3 20 Common-Law Factors Rev Rul 87-41.51 Page 2 of .