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If CPAs anticipate that their external service provider will disclose confidential client information to persons or entities outside the U.
The second prohibition prevents an adviser from advertising past, specific investment recommendations that were or would have been profitable, unless the ad fully discloses all recommendations for at least the past year (including the security recommended; the date, price and nature of the recommendation (buy, sell or hold); the price triggering the recommendation; and most recent price) and includes a mandated cautionary legend.
If the taxpayer does not adequately disclose this information on Form 709, United States Gift (and Generation-Skipping Transfer) Tax Return, the IRS can make an assessment, even after death.
The taxpayer can bring a civil damage action against the United States "if any officer or employee of the United States knowingly, or by reason of negligence, discloses any return or return information with respect to a taxpayer in violation of any provision of section 6103.
Depository institutions would have to disclose rate and cost information in advertisements, to provide more detailed rate and cost information in a schedule, and to inform account holders when terms are changed.
The regulation required labels to disclose how much juice the beverage contains.
The company also discloses that it has no intention to have a "reverse split" of the stock at this time.
The policy also explains how and where inquirers can obtain information on the privacy practices, such as what data the entity discloses to related businesses or third parties and for what reasons.
2002-2, outlining a new initiative to encourage taxpayers to disclose their involvement in tax shelters in exchange for a waiver of accuracy-related penalties under Sec.
According to the AICPA Code of Professional Conduct, "A member in public practice shall not disclose any confidential client information without the specific consent of the client (emphasis added).
By recognizing the geological and hydrological structures, Geoka's Ladwein Map discloses unidentified locations of different natural processes, thus revealing the weak zones where strong rainfalls will lead to damages.
If a firm partner or employee discloses the inside information to a confidant who is not a firm partner or employee, then the misappropriation rules may apply.