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A CNA RISK CONTROL GUIDE FOR CPA FIRMS
Request for Records – A Guide for CPA Firms
ACCOUNTANTS
2 CNA RISK CONTROL RequestforRecords–AGuideforCPAFirms
Table of Contents
Executive Summary . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3
1 . The Basics . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5
1.1.KeyDefinitions–RecordsandWorkingPapers. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .5
1.2.ExamplesofRecordsandWorkingPapers.........................................6
1.3.KeyDefinitions–RequestingParties . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .6
2 . Professional Standards . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7
2.1.RecordRequests–ET Section 501 ofthe AICPA Professional Code of Conduct . . . . . . . . .7
2.2.Confidentiality–ET Section 301oftheAICPA Professional Code of Conduct . . . . . . . . . . .8
2.3.Ownership. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .8
3 . Law, Rules, and Regulations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9
3.1.FederalandStateLaws . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .9
3.1.1Privacy,ConfidentialityandSecurity . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .9
3.1.2.InternalRevenueCode. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .9
3.2.StateBoardofAccountancyRulesandRegulations. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .10
4 . Responding to Requests from Current Clients, Former Clients, and Third Parties . . . . . . 11
4.1.RequestsfromCurrentandFormerClients. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .11
4.2.RequestsfromThirdParties. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .13
4.3.RequestsfromRegulatoryBodies,AdministrativeAgenciesandGovernmentalEntities. . .14
4.3.1.MiscellaneousRegulatoryBodiesandAdministrativeAgencies. . . . . . . . . . . . . . . . .14
4.3.2.RequestsfromtheIRSandStateRevenueDepartments . . . . . . . . . . . . . . . . . . . . . .14
5 . Other Request Considerations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15
5.1.MaritalDisputes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .15
5.2.BusinessOwnerDisputes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .15
5.3.RequestsfromClientswithOutstandingFees . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .16
6 . Special Topics . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17
6.1.AuditEngagements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .17
6.1.1.RequesttoFurnishPreviouslyIssuedAuditReports. . . . . . . . . . . . . . . . . . . . . . . . . . .17
6.1.2.SuccessorAuditorRequests. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .17
6.2.OtherRequestsforAccesstoAuditandOtherWorkingPapers . . . . . . . . . . . . . . . . . . . . .18
6.3.Litigation–RecordRetention. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .18
6.3.1.SubpoenaorAdministrativeSummons. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .18
6.3.2.ContactingLegalCounselandProfessionalLiabilityInsuranceCarrier. . . . . . . . . . .19
6.3.3.TimeLimitations. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .19
Appendix A – Sample Transmittal Letter Accompanying Copies of Working Papers Furnished to a Client . . . . . . . . . . . . . . . . . . . . . 20
Additional Resources . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21
CONTRIBUTING AUTHOR:
RichardG.Witkowski,JD,Nicola,Gudbranson&Cooper,LLC
3 CNA RISK CONTROL RequestforRecords–AGuideforCPAFirms
Executive SummaryCPAfirmseithermaintainorhaveaccesstonumeroustypesofclientrecordsandrelatedworking
papers,whichmayconstituteconfidentialbusinessandtaxrecordsand/ortradesecrets.Requests
foraccesstocopiesofsuchrecordscanarisefrommultiplesources,includingsuccessorCPAs,cur-
rentandformerclients,lawyers,civilandcriminalinvestigators,regulators,lenders,adverseparties
inlitigation,dissidentshareholders,andothers.
Thedutytorespondtotheserequestsisgovernedbyprofessionalstandards,stateboardofaccount-
ancyregulations,stateandfederallaw,andregulatorybodies.Beforerespondingtotheserequests,
CPAfirmsshouldconsiderallapplicableprofessionalstandards,laws,rules,andregulations.
Respondingtorequestscanbechallenging,regardlessofwhethertheclientconsentstotheproduc-
tion.TheCPAshouldconsiderthescopeofanyauthorizationprovidedbytheclient,thetypesof
recordsrequested,thetimeframessoughttoproducetherecords,theformatofthedocumentsbeing
requested,andtheresourcesnecessarytoidentify,retrieve,reproduceandsubmitcopiesofrecords.
Reviewthetermsofthefirm’sprofessionalliabilityinsurancepolicy.Somepoliciesproviderelated
coverageapplicabletothelegalcostsassociatedwithrespondingtosubpoenasrequestingclient
records.Asubpoenashouldpromptlybereportedtotheclaimdepartmentofthefirm’sprofessional
liabilityinsurancecarrier,regardlessofwhetherornotitwasissuedinconnectionwithalawsuit.If
yourprofessionalliabilitypolicycoversresponsestosubpoenas,youwillbeappointedanattorney
whowillassistyouwithyourresponse.
Uponbecomingawareofactualoranticipatedlitigationrelatedtoadocumentrequest,consult
promptlywiththefirm’sprofessionalliabilityinsurancecarrierpriortotakingfurtheraction.Inmost
situations,documentsshouldnotbeproducedwithoutavalidsubpoena.
Thisarticleshouldbeusedasaguidelinebypractitionersindetermininganappropriateresponse
toarecordrequest.Innowayshouldthisarticlebemisconstruedasprovidinglegaladvicetoyou
oryourfirminmaintainingrecordsandrespondingtosubpoenas.
ThisguidelinealsohighlightsRisk Management Tips.Thesetipsshouldbereadandappliedwithin
thecontextoftheguide,applyingprofessionaljudgmentinconsultationwithcompetentlegalcounsel.
4 CNA RISK CONTROL RequestforRecords–AGuideforCPAFirms
Risk Management Tips:
-Whenarequestforrecordsismade,theCPAshoulddeterminewhethertherequestis
fromaclientorathirdparty.
-Forrequestsmadefromclients,whethercurrentorformer,CPAsshouldrequiretheclient
toprovidetherequestinwritingfordocumentationpurposes.
-Forrequestsfromthirdparties,CPAsshouldnotifytheclient,inwriting,oftherequest,
providetheclientwithacopyoftherequest,anddeterminewhethertheclienthasan
objectiontotheproduction.Generally,theCPAmusthonortheinstructionsoftheclient
inrespondingtothedocumentrequest.Lawsandregulationsmayrequiretheproduction
ofdocumentstoathirdpartydespiteclientobjections.
-Allsubpoenasorsummonsshouldbeimmediatelyreportedtothefirm’sprofessional
liabilityinsurer,andshouldberespondedtoonlybylegalcounselretainedtorepresent
theinterestsofthefirm.
-Althoughthepartner,principalormanagerresponsiblefortheclientneedstobeinvolved
inpreparingtheproduction,CPAfirmsshouldconsiderdesignatingarecordscustodianto
coordinateresponsestoallsuchrequests.Overtime,adesignatedcustodiancoulddevelop
anunderstandingoftheapplicableprofessionalstandards,laws,rules,andregulations,
ensurethatallrequestsaredocumentedinwriting,andspecifythedocumentsneeded.
-Expertisewillbedevelopedovertimeifthefirmhasadesignatedrecordscustodian
whichwillincreaseefficiencyaswellasminimizeerrors.Legalcounselshouldbeconsulted
iftheclientindicatestheywillnotconsenttotheproductionandtheCPAbelievesthe
individualorentitymakingtherequestmaybeentitledtotheinformation.
-Responsestorequeststoproducerecordsaresubjecttotimelimitationsgovernedbylaw,
regulation,andprofessionalstandards.Establishadocketingsystemtomonitorthetimely
responsetorequests,andtrainadministrativeandprofessionalstaffontheimportance
ofidentifying,maintainingandretrievingrecordsrequestedbythefirmrecordscustodian
inatimelymanner.
5 CNA RISK CONTROL RequestforRecords–AGuideforCPAFirms
1. The Basics1 .1 . Key Definitions – Records and Working Papers
ET Section 501oftheAICPA Professional Code of Conductdefinesthefollowingkeytermsfor
recordsandworkingpapers:
“Client-provided recordsareaccountingorotherrecordsbelongingtotheclientthatwereprovided
tothemember,byoronbehalfoftheclient,includinghardcopyorelectronicreproductionsof
suchrecords.
Member-prepared recordsareaccountingorotherrecordsthatthememberwasnotspecifically
engagedtoprepareandthatarenotintheclient’sbooksandrecordsorareotherwisenotavailable
totheclient,withtheresultthattheclient’sfinancialinformationisincomplete.Examplesinclude
adjusting,closing,combining,orconsolidatingjournalentries(includingcomputationssupporting
suchentries)andsupportingschedulesanddocumentsthatareproposedorpreparedbythemem-
beraspartofanengagement(forexample,anaudit).
Member’s work productsaredeliverablesassetforthinthetermsoftheengagement,suchas
taxreturns.
Member’s working papersareallotheritemspreparedsolelyforpurposesoftheengagementand
includeitemspreparedbythe
-member,suchasauditprograms,analyticalreviewschedules,andstatisticalsamplingresults
andanalyses,and
-client,attherequestofthememberandreflectingtestingorotherworkdonebythemember.”
Hereafter,forpurposesofthisguide,client-provided recordswillbereferredtoasclient records.
6 CNA RISK CONTROL RequestforRecords–AGuideforCPAFirms
1 .2 . Examples of Records and Working Papers
Commonexamplesoftheabovedefinitionsinpracticeinclude,butarenotlimitedto,thefollowing:
-Client records:Bankstatements,W-2’s,vendorinvoices,andsalereceipts;
-Member-prepared records:journalentries,generalledgers,adjustingentries,trialbalances,
anddepreciationschedules;
-Member’s work products:compilationreports,auditreports,taxreturns,andmanagement
commentletters;and
-Member’s working papers: auditprogramguides,memosdocumentingproceduresperformed
andananalysisofsufficiencyofauditevidenceobtainedovermanagement’sassertion,and
clientrecordswithfirmanalysistosupporttaxreturnpositions.
1 .3 . Key Definitions – Requesting Parties
Clientsaregenerallyindividuals,membersofmanagementofanentity,partnersinapartnershipor
LLC,trustees,etc.However,clientsmaynotincludeindividualshareholders,unitholders,trustben-
eficiaries,andspouses.ET Section 501oftheAICPA Professional Code of Conductdefinestheterm
client(s)toincludecurrentandformerclients.
Third partyisanyindividualorentityotherthanaclient.Third partyrequestsmaycomefromparties
suchasmortgagebrokersandlenders,attorneys,financialinstitutions,theIRS,staterevenuedepart-
ments,federalandstateregulatoryandenforcementagenciesorcorporateshareholdersorpartners
whoarenotpartofclientmanagement1.Suchrequestsgenerallyarisefromfinancialstatementor
taxreturnpreparationservices.
1 See related article, Third Party Verification Letters, posted at www .cpai .com.
7 CNA RISK CONTROL RequestforRecords–AGuideforCPAFirms
2. Professional Standards2 .1 . Record Requests – ET Section 501 of the AICPA Professional Code of Conduct
Interpretation 501-1ofET Section 501providesguidanceonhowtorespondtorequestsforrecords.
“Membersmustcomplywiththerulesandregulationsofauthoritativeregulatorybodies,suchas
themember’sstateboard(s)ofaccountancy,whenthememberperformsservicesforaclientandis
subjecttotherulesandregulationsofsuchregulatorybody.Forexample,amember’sstateboard(s)
ofaccountancymaynotpermitamembertowithholdcertainrecordsnotwithstandingfeesdueto
thememberfortheworkperformed.Failuretocomplywiththemorerestrictiveprovisionscontained
intherulesandregulationsoftheapplicableregulatorybodyconcerningthereturnofcertainrecords
wouldconstituteaviolationofthisinterpretation.
Client-provided recordsinthemember’scustodyorcontrolshouldbereturnedtotheclientatthe
client’srequest.
Unlessamemberandtheclienthaveagreedtothecontrary,whenaclientmakesarequestfor
member-prepared records,oramember’s work productsthatareinthecustodyorcontrolofthe
memberorthemember’sfirm(member)thathavenotpreviouslybeenprovidedtotheclient,the
membershouldrespondtotheclient’srequestasfollows:
-Member-prepared recordsrelatingtoacompletedandissuedworkproductshouldbeprovided
totheclient,exceptthatsuchrecordsmaybewithheldiftherearefeesduetothememberfor
thespecificworkproduct.
-Member’s work products shouldbeprovidedtotheclient,exceptthatsuchworkproducts
maybewithheld:
-iftherearefeesduetothememberforthespecificworkproduct;
-iftheworkproductisincomplete;
-forpurposesofcomplyingwithprofessionalstandards(forexample,
withholdinganauditreportduetooutstandingauditissues);or
-ifthreatenedoroutstandinglitigationexistsconcerningtheengagement
ormember’swork.
-Oncethememberhascompliedwiththeserequirements,heorsheisundernoethicalobliga-
tiontocomplywithanysubsequentrequeststoagainprovidesuchrecordsorcopiesofsuch
records.However,ifsubsequenttocomplyingwitharequest,aclientexperiencesalossof
recordsduetoanaturaldisasteroranactofwar,themembershouldcomplywithanadditional
requesttoprovidesuchrecords.
-Member’s working papersarethemember’spropertyandneednotbeprovidedtotheclient
underprovisionsofthisinterpretation;however,suchrequirementsmaybeimposedbystate
andfederalstatutesandregulations,andcontractualagreements.
8 CNA RISK CONTROL RequestforRecords–AGuideforCPAFirms
Inconnectionwithanyrequestforclient records,member-prepared records,oramember’s work
products,themembermay
-chargetheclientareasonablefeeforthetimeandexpenseincurredtoretrieveandcopysuch
recordsandrequirethatsuchfeebepaidpriortothetimesuchrecordsareprovidedtotheclient,
-providetherequestedrecordsinanyformatusablebytheclient,and
-makeandretaincopiesofanyrecordsreturnedorprovidedtotheclient.
Thememberisnotrequiredtoconvertrecordsthatarenotinelectronicformattoelectronicformat
ortoconvertelectronicrecordsintoadifferenttypeofelectronicformat.However,iftheclientrequests
recordsinaspecificformatandtherecordsareavailableinsuchformatwithinthemember’scustody
andcontrol,theclient’srequestshouldbehonored.Inaddition,thememberisnotrequiredtopro-
videtheclientwithformulas,unlesstheformulassupporttheclient’sunderlyingaccountingorother
records,orthememberwasengagedtoprovidesuchformulasaspartofacompletedworkproduct.
Whereamemberisrequiredtoreturnorproviderecordstotheclient,themembershouldcomply
withtheclient’srequestassoonaspracticablebut,absentextenuatingcircumstances,nolaterthan
45daysaftertherequestismade.Thefactthatthestatutesofthestateinwhichthememberprac-
ticesgrantthememberalienoncertainrecordsinhisorhercustodyorcontroldoesnotrelievethe
memberofhisorherobligationtocomplywiththisinterpretation.”
2 .2 . Confidentiality – ET Section 301 of the AICPA Professional Code of Conduct
ACPAisprohibitedfromdisclosingconfidentialclientinformationwithoutthespecificconsentofthe
client.ThisconfidentialitydutyisembodiedintheAICPA Code of Professional Conduct,2aswellas
intherulesandregulationsofcertainstateboardsofaccountancyandregulatoryandtaxauthorities.
2 .3 . Ownership
Ingeneral,amember’s working papersarethepropertyoftheCPAfirm.Client recordsandmember-
prepared recordsarethepropertyoftheclient.Amember’s work productbecomestheproperty
oftheclientwhentheclientacceptsandpaysforthework.Specifically,withrespecttoanaudit
engagement,AICPAprofessionalstandardsindicatethat“auditdocumentationisthepropertyof
theauditor,andsomestatesrecognizethisrightofownershipintheirstatutes...”3
2 Id. at ET Section 301. Also see related Ethics Rulings on Responsibilities to Clients at ET Section 391 for discussion of how the rule should be construed and applied.
3 Id. at AU-C Section 230.A29, Audit Documentation.
9 CNA RISK CONTROL RequestforRecords–AGuideforCPAFirms
3. Law, Rules, and Regulations3 .1 . Federal and State Laws3.1.1 Privacy, Confidentiality and Security
Inconsideringrequeststorevieworobtaincopiesofinformationcontainedinengagementfiles,
CPAsneedtobeknowledgeableabouttheapplicationofconfidentiality,privacy,andsecurityrules
andlawsthatapplytotheirpractice,asthismayimpactresponsestosuchrequests.Forinstance,
withrespecttoimplementationoftheGramm-Leach-BlileyAct,theFTCandtheSECpromulgated
rulesthatapplytoCPAfirms,theiremployees,andtheirsubcontractorsiftheyrendertaxservices
toindividualsorserveasinvestmentadvisersorregisteredrepresentativesofabroker/dealer.4,5
Otherfederalagenciesareresponsibleforthepromulgationandenforcementofrulesthatapplyto
serviceproviderstomedicalproviders(HHS)andfinancialinstitutions(OCC,FDIC,OTS).Additionally,
moststateshavepassedconsumerprivacylawsaffectingprofessionalservicefirms,andothersare
consideringdoingso.6
Risk Management Tip:
Asnewrulesandlawscontinuetoevolveintheareaofprivacy,CPAsshouldconsultwiththeir
legalcounsel,stateCPAsocietyandtheAICPAonaregularbasisforcurrentinformationon
thissubject.
3.1.2. Internal Revenue Code
TheInternal Revenue Code, 26 U.S.C.A. § 7216,makesitamisdemeanorcriminaloffenseforan
accountanttoknowinglyorrecklesslydisclosetoanon-clientinformationfurnishedtohimorherby
aclienttopreparefederaltaxreturnsortousesuchinformationforanyotherpurposewithoutthe
client’swrittenconsent.Theoffenseispunishablebyafineofupto$1,000and/ornotmorethan
1yearimprisonment.Exceptionstotherulearestatedin§7216.
Theconsenttodisclosefederaltaxinformationtoathird party mustbeinwriting(paperorelectronic
form)andmustincluderequiredinformationandmandatorylanguagedrivenbyTreasuryregulation.
Therearealsorequirementsastothesizeofpaperandfontforpaperconsents.Forelectroniccon-
sents,theremustbesufficientcontrastbetweentextandbackgroundcolors.
TheSection7216InformationCenter,availableatwww.irs.gov,providesanoverviewoftherequire-
menttoobtainaclient’sconsent,includingaidstopreparingconsentforms.Asguidancemaychange,
firmsshouldcontinuetomonitorguidancefromtheIRS.7
Risk Management Tip:
Notethatasubpoenatoproducetaxinformationdoesnotrelieveanaccountantofhisor
herresponsibilitiesunder§7216.Thefirmshouldstillimmediatelyreportthesubpoenatoits
professionalliabilityinsurer.Ifthefirmdoesnothaveprofessionalliabilityinsurancethatwould
assistthefirminrespondingtothesubpoena,thefirmshouldretainlegalcounseltoassist
withrespondingappropriately
4 The Financial Services Regulatory Relief Act of 2006 contains a privacy notice exemption for accountants (Section 609, Exemption From Disclosure Of Privacy Policy For Accountants).
5 See related articles, Privacy, Confidentiality, and Electronic Communications and A Possible Privacy Breach: What Next? posted at www .cpai .com. 6 As of the publication date of this guide, federal legislation affecting consumer privacy was under consideration. 7 Visit the information center for more detailed guidance - http://www .irs .gov/Tax-Professionals/Section-7216-Information-Center.
10 CNA RISK CONTROL RequestforRecords–AGuideforCPAFirms
3 .2 . State Board of Accountancy Rules and Regulations
AsnotedinAICPA Professional Code of Conduct, ET Section 501, Interpretation 501-1 (seeSection
2.1 Record Requestsofthisguide),firmsshouldrefertostateboardofaccountancyregulations
regardingretentionofclient records assuchregulationsmaydifferfromAICPAethicsstandards.For
example,CaliforniaBoardofAccountancyCodeSection68statesthat“Alicensee,afterdemand
byoronbehalfofaclient,forbooks,recordsorotherdata,whetherinwrittenormachinesensible
form,thataretheclient’srecordsshallnotretainsuchrecords.Unpaidfeesdonotconstitutejusti-
ficationforretentionofclient records.”Additionally,somestatesrequirewrittendisclosuresand
permissionfromclientsorprospectiveclients.Forexample,seeCaliforniaBoardofAccountancy
BusinessandProfessionalCodeSection5063.8.
11 CNA RISK CONTROL RequestforRecords–AGuideforCPAFirms
4. Responding to Requests from Current Clients, Former Clients, and Third Parties4 .1 . Requests from Current and Former Clients
CPAsmayreceiverequestsfromclientsforcopiesofvariousdocuments,includingpreviouslyissued
reportsandtaxreturns.TheguidancecontainedinAICPA Professional Code of Conduct, ET Section
501, Interpretation 501-1alsoappliestotheserequests.Ifthedocumentsrequesteddonotconstitute
client recordsormember-prepared records asdescribedintheethicsinterpretation,providing
copiesisatthediscretionoftheCPAfirm.Itisappropriatetochargefortimeandexpensesincurred
inrespondingtotheserequestsandtorequirepaymentatthetimeofdeliveryofthecopies.
-Copiesofmember’s working papers –Anyrequestfromaclientforcopiesofamember’s
working papers shouldbecriticallyevaluatedastoindicatedneed,planneduse,andtheextent
oftherequest.Ifthemember’s working papersrelatetoanengagementthatwasnotcompleted
andnoreportwasissued,CPAsgenerallyshouldnotprovidecopies.Iftheclientquestionsthe
extentorqualityofservicesperformed,consultwithyourprofessionalliabilityinsurancecarrier
beforeproceeding.
-CopiesofPreviouslyPreparedTaxReturns–AlthoughETSection501,Interpretation501-1
doesnotrequiretheCPAtoprovidetaxreturnsifpreviouslyprovidedtotheclient,Treasury
DepartmentCircular 230,Section10.28statesthat“apractitionermust,attherequestofaclient,
promptlyreturnanyandallrecordsoftheclientthatarenecessaryfortheclienttocomplywith
hisorherFederaltaxobligations.”Thissectiongoesontodefine“recordsoftheclient”to
include“anyreturn,claimforrefund,schedule,affidavit,appraisaloranyotherdocumentpre-
paredbythepractitioner,orhisorheremployeeoragent,thatwaspresentedtotheclientwith
respecttoapriorrepresentationifsuchdocumentisnecessaryfortheclienttocomplywith
hisorhercurrentFederaltaxobligations.”
12 CNA RISK CONTROL RequestforRecords–AGuideforCPAFirms
Risk Management Tip:
1.Uponreceiptofarequestforcopiesofengagementfiledocumentation,itiscriticalto
determinewhethertherequestiscomingfromtheclientorapersonwithintheauthority
toactonbehalfoftheclient,orathirdparty,duetoconsentconsiderations.
2.Requiretherequesttobemadeinwritingfordocumentationpurposes.Reviewthe
requesteddocumentspriortoprovidingcopiestotheclientanddeterminethetypeof
document,usingthedefinitionsestablishedinSection1.1 Key Definitions – Records and
Working Papers.Determinewhichdocumentsarerequiredtobeprovidedtotheclient
basedontheprofessionalstandards,laws,rulesandregulations.
3.Intheeventincompleteinformationorworkthatshouldbecompletedorsupplemented
isdiscoveredpriortoprovidingcopies,prepareseparatedocumentsdatedandsigned
bythepreparer,alongwithanexplanationofwhysupplementaldocumentswereprepared.
Thesedocumentsshouldbereviewedandapprovedbytheengagementprincipal.Ifthe
workingpapersareinanelectronicformat,followtheinstructionsprovidedbythesoft-
waredeveloperinpreparingthesedocuments.Donotalterdocumentsintheworking
papersfile.AuditorsshouldconsultcurrentstandardsandguidancecontainedinAU-C
Section230Audit Documentation,aswellasguidanceissuedbythePublicCompany
AccountingOversightBoard(PCAOB)andtheU.S.GovernmentAccountabilityOffice
(GAO),asapplicable.
4.Oncealldocumentsaresortedandcopied,includeatransmittalletterwiththecopies
senttotheclientthatlistsanddescribeseachdocument,includingastatementthatthe
informationisfortheclient’sinternaluseonly.Anexampleofthistypeofletterisincluded
inAppendixA.Arecommendedpracticeistosequentiallynumbereachpageinthe
productionand/orkeepascannedcopyoftheproduction.
5.Intheeventadditionalrelateddocumentationisdiscoveredfollowingthefirm’sresponse
toadocumentrequestorsubpoena,immediatelyconsultwiththefirm’slegalcounsel
priortotakingfurtheraction.Donotdiscusswiththerequestingpartypriortoconsulting
withcounsel.
Risk Management Tip:
Original working papers or files should not be released.Duplicationofelectronicrecords
shouldbeperformedbyfirmpersonnel,andcopyingofpaperrecordsshouldbeperformed
underthefirm’ssupervisionandcontrol.
13 CNA RISK CONTROL RequestforRecords–AGuideforCPAFirms
4 .2 . Requests from Third Parties
CPAsmayreceiverequestsfromthird partiesforaccesstoorcopiesofworkingpapers.Therecould
beseriouslegalconsequencesincertainjurisdictionsiftheCPAfirmpermitsthird partyaccessto
documentationwhichincludesthepossibleerosionofcertainprivitydefensesthatmayhavebeen
availabletodefendthefirm.Pleaseconsultwithlegalcounselpriortorespondingtoanyrequest
byathirdpartytoreviewcopiesofworkingpapers.Privity,asdefinedatwww.findlaw.com,is“the
directconnectionorrelationshipbetweenpartiestoacontractortransaction”.Overtime,caselaw
and/orlegislationhaveerodedthisdefense.8
Risk Management Tip:
Inmostcircumstances,aCPAshouldnotprovideaccesstoorcopiesofengagementfilesor
workingpaperstothird parties.Similartoclientrequests,allrequestsfromthirdpartiesshould
bemadeinwriting.Evenifaclientconcurswithathird partyrequestandprovideswritten
consenttotheCPA,thefirmshouldconsiderthereasonsfortherequestandthelegalliability
implicationsofcomplying.ConsiderwhetherInternal Revenue Code, 26 U.S.C.A. § 7216gov-
ernstherequest.SeefurtherinformationinSection 3.1.2 Internal Revenue Codeofthisguide.
Alsoconsiderapplicablestateboardofaccountancyrules.SeefurtherinformationinSection
3.2 State Board of Accountancy Rules and Regulations.Forrequestsfromthirdpartiesthat
caneasilybeprovidedbyaclient,itisrecommendedthattheCPAprovidetherecordstothe
clienttothemtransmittothethirdparty.
8 For more information on the AICPA’s position and advocacy actions related to Tort Reform – Privity of Contract, see the State Regulatory and Legislative Affairs area in the Advocacy section of the AICPA website at www .aicpa .org.
14 CNA RISK CONTROL RequestforRecords–AGuideforCPAFirms
4 .3 . Requests from Regulatory Bodies, Administrative Agencies and Governmental Entities4.3.1. Miscellaneous Regulatory Bodies and Administrative Agencies
Insomecircumstances,firmsmayberequiredbylaw,regulation,orcontracttoprovideaccessto
andcopiesofengagementfilestoaregulatororadministrativeagency.Normally,thesepartieshave
subpoenapowerandwillrequestconfidentialclientinformationbysubpoena.Apersonorentity
subjecttoinvestigationbyaregulatorybodyorthirdpartieswithrelevantdocumentscanrequire
thatasubpoenabeissued.Whenthethirdpartyhasconfidentialinformation,arequestforasup-
portingsubpoenaidentifyingexactlywhichdocumentsarebeingrequestedisoftenadvisableto
documenttherequestandthefactthattheproductioniscompelled.Professionalliabilityinsurance
policiesmayproviderelatedinsurancecoverageforrespondingtoregulatoryinquiries.
Risk Management Tip:
Insuchcases,timelyreportallregulatoryinquiriestoyourprofessionalliabilitycarrierorlegal
counselpriortorespondingtorequestsfromaregulator.Youmaybeadvisedtorequestthe
regulatororagencytoissueasubpoenafortheproductionoftherecords.Withorwithouta
subpoena,theCPAshouldstilladvisetheclientoftherequestandthatthefirmintendsto
complywithitabsentanobjection.Theexceptiontothisisintheeventofacriminalmatter.
SeefurtherinformationinSection 6.3.1 Subpoena and Administrative SummonsandSection
6.3.2 Contacting Legal Counsel and Professional Liability Insurance Carrier.
Thefirmshouldnotagreetosurrenderoriginalworkingpaperstoaregulatororadministrative
agency,andshouldmaintaincontrolovertheworkingpapersduringtheaccess/copyingprocess
toensureconfidentialityofclientinformationandthecontinuedintegrityoftheworkingpapers.9
4.3.2. Requests from the IRS and State Revenue Departments
CPAswhopracticebeforetheIRSandstaterevenuedepartmentsshouldbefamiliarwiththeirspecific
dutiestoprovideinformation.TreasuryDepartmentCircularNo.230states,“apractitionermust,on
aproperandlawfulrequestbyadulyauthorizedofficeroremployeeoftheInternalRevenueService,
promptlysubmitrecordsorinformationinanymatterbeforetheInternalRevenueServiceunless
thepractitionerbelievesingoodfaithandonreasonablegroundsthattherecordsorinformation
areprivileged”.10Inaddition,uponrequest,practitionersneedtomaintainandmakeavailableto
theIRScopiesoftaxreturns,refundclaims,listsoftaxpayersandtaxpayerIDnumbersforreturns,
andrefundclaimsprepared.11Further,firmsemployingataxreturnpreparermustmakeavailablea
listofsuchtaxpreparersaswellastheiridentificationnumbersandplaceofwork.12
9 Id. at AU-C Section 9230.02, Audit Documentation: Auditing Interpretations of Section 230.10 Treasury Department Circular No. 230, Regulations Governing Practice before the Internal Revenue Service, Sec. 10.20.11 IRC Sec. 6107(b).12 IRC Sec. 6060(a).
15 CNA RISK CONTROL RequestforRecords–AGuideforCPAFirms
5. Other Request Considerations5 .1 . Marital Disputes
CPAsmayreceiverequestsforcopiesofindividualtaxreturnsandsupportinginformationfromclients
whoareseparatingordivorcingandhavepreviouslyfiledjointtaxreturns.Onlyonespousemay
havefurnishedtheinformationusedtopreparethereturn,andtheotherspousemayrequestcopies
ofpreviouslypreparedtaxreturnsandrelatedsupportingdocumentation(i.e.jointbankstatements,
individualIRAaccountstatements,etc.).
Risk Management Tip:
Inpreparingajointreturnforamarriedcouple,bothindividualsareconsideredclientsofthe
firmandhaveequalrighttotheinformationsupportingtheirfiledjointreturn.13However,if
onespousehasanownershipinterestinabusinessandtheotherspousehasnoownershipin
thisbusiness,recordspertainingtothebusinessshouldonlybeprovidedtotheindividual
whohasanownershipinterest.
5 .2 . Business Owner Disputes
Asimilarissueariseswhenrequestsforclient recordsandotherinformationaremadebyindividuals
associatedwithaclientwhoareembroiledinaninternalcompanydispute.Firmsmaystrugglein
determiningwhetherarequestistrulycomingfromacliententitledtothedocumentsorfroma
third party.Inthesedisputes,demandsforcopiesofrecordsareoftenmadebyindividualshaving
hadlittleornopriorcontactwiththeCPAfirm.TheobligationoftheCPAinsuchsituationsisto
respondtorequestsfromthepreviouslydesignatedclientrepresentative.TheCPAhasanobligation
tousereasonablecaretoobtaininformedconsentfromanauthorizedrepresentativeoftheclient.14
Risk Management Tip:
Ifitcannotbereadilydeterminedwhethertherequestingpartyisauthorizedtoreceivecopies
ofrecordsonbehalfoftheclient’sbusiness,itisrecommendedthattheCPAconsultwithlegal
counselpriortoresponding.Legalcounselwillmakeadeterminationbaseduponthefacts
andcircumstances.
13 Id. at ET Section 391.031-.032, Disclosure of Confidential Information.14 Id. at ET Section 591 – Ethics Rulings on Other Responsibilities and Practices, Ruling 189 Requests for Records Pursuant to Interpretation 501-1.
16 CNA RISK CONTROL RequestforRecords–AGuideforCPAFirms
5 .3 . Requests from Clients with Outstanding Fees
Manyfirmsreceiverequestsfromclientsforreports,taxreturns,andotherdocumentsprepared
foraclientforwhichthefirmhasnotbeenpaid.Somestateboardsofaccountancyconsiderthe
withholdingofclient recordsadiscreditableact,evenifthereareoutstandingfees.Researchthe
applicablestateboardofaccountancyregulationsinthejurisdictionsofboththefirmandtheclient
priortowithholdingrecords.Additionally,TreasuryCircular 230,Section10.28generallyrequiresthe
returnofclient recordsnecessaryfortheclienttocomplywithhisorherFederaltaxobligations,
ifthereisafeedisputeandapplicablestatelawallowsorpermitsretentionoftheclient’srecords,
thepractitionerisonlyrequiredtoprovidetheclientwiththerecordsthatmustbeattachedtothe
taxpayer’sreturn.Inaddition,thepractitionermustprovidetheclientwithreasonableaccessto
reviewandcopyanyadditionalrecordsnecessaryfortheclienttocomplywithhisorherFederal
taxobligations.
Risk Management Tip:
Ifthefirmisnotobligatedtoreleaseworkproductthataclienthasnotpaidfor,itisappro-
priatetorespondtosuchrequestsinadatedandsignedletteroremailexplainingwhythe
documentsarenotbeingreleased.Suchdocumentationservesascriticalevidenceofthe
timingandexplanationforwithholdingworkproductiftheclientlaterallegestheysuffered
damagesasaresultofnothavingaccesstothedocuments.Ifaclienthaspaidfortheservices
underlyingtheworkproductinquestion,butthereareotherfeedisputespending,thefirm
shouldconsultcheckwithitsprofessionalliabilitycarrieronavailabilityofpre-claimassistance
orwithlegalcounselpriortorespondingtothesetypesofrequests.
17 CNA RISK CONTROL RequestforRecords–AGuideforCPAFirms
6. Special Topics6 .1 . Audit Engagements6.1.1. Request to Furnish Previously Issued Audit Reports
Firmsmayreceiverequestsfromclientstofurnishadditionalcopiesofpreviouslyissuedauditreports,
ormayseekpermissiontoprovidereportcopiestothird parties.
Risk Management Tip:
Firmsreceivingsuchrequestsforadditionalcopiesofreportsshoulddeterminewhytherequest
isbeingmade,whowillreceivethereports,andhowtheauditreportwillbeused.Ifafirm
complieswiththerequest,asignedanddatedtransmittallettershouldaccompanyadditional
copiesofpreviouslyissuedauditreportsfurnishedtotheclient.Thelettershouldindicatethat
thepreviouslyissuedauditreportwaspreparedsolelyfortheuseoftheclientandexpected
usersknowntotheCPAfirmatthetimeitwasoriginallyprepared,andshouldnotberelied
uponbyanythirdparties.
6.1.2. Successor Auditor Requests
Inconnectionwithacompany’schangeofauditors,asuccessorauditormakesarequesttoreview
thepredecessorauditor’sauditdocumentation.AsindicatedintheapplicableAICPAprofessional
standards,“itiscustomaryinsuchcircumstancesforthepredecessorauditortomakehimorher
availabletothesuccessorfirmandmakeavailableforreviewcertainoftheworkingpapers.Thepred-
ecessorauditorshoulddeterminewhichworkingpapersaretobemadeavailableforreviewand
whichmaybecopied….theextent,ifany,towhichapredecessorauditorpermitsaccesstothework-
ingpapersisamatterofjudgment.”15
Risk Management Tip:
Beforerespondingtoanyrequestsfromthesuccessorfirm,thepredecessorshouldobtain
thewrittenconsentoftheclientbeforeproceeding.Inaddition,althoughnotrequiredbythe
AICPAprofessionalstandards,itisrecommendedthatthepredecessorobtainanacknowl-
edgementletterfromtheclientdocumentingthescopeandpurposeofthesuccessor’scom-
municationsandworkingpaperaccess.AsampleofsuchaletterisincludedinAU-CSection
510ExhibitB.Also,asindicatedintheAICPAprofessionalstandards,thepredecessorauditor
shouldreachanunderstandingwiththesuccessorauditorastotheuseoftheworkingpapers.
Althoughnotrequired,thepractitionershouldconsiderobtaininganacknowledgementletter
fromthesuccessorauditor.AsampleofsuchaletteriscontainedinAU-CSection510ExhibitC.
15 Id. at AU-C Section 510.A1-A9, Opening Balances – Initial Audit Engagements, Including Reaudit Engagements.
18 CNA RISK CONTROL RequestforRecords–AGuideforCPAFirms
6 .2 . Other Requests for Access to Audit and Other Working Papers
Otherrequestsforaccesstoauditworkpapersmayariseintheeventaclientisconsideringselling
itsbusiness.AnotherCPAfirmmaybeengagedtoperformduediligenceservicesontheaudited
entity.Additionally,successorCPAfirmsmayrequestcopiesofrecordsinconnectionwithbookkeep-
ing,compilation,review,attestandtaxreturnpreparationengagements.
Risk Management Tip:
TheabovereferencedAICPAprofessionalstandardsapplytopredecessorandsuccessorfirms
inconnectionwithanauditengagement.However,fromariskmanagementperspective,this
guidanceshouldalsobeconsideredwhenrequestsarereceivedfromsuccessorfirmsincon-
nectionwithanyothertypeofengagement.
6 .3 . Litigation – Record Retention
Anoverridingconcernwithrespecttoworkingpapersandrecordsistheneedtopreserveallclient
engagementrecordswhenthefirmfirstlearnsthat:
-Aclient,thefirm,oracurrentorformeremployeeofthefirmisundercivil,criminal,orregula-
toryinvestigationorexpectstobeinvestigatedwithrespecttoeitherclientfinancialmatters
orservicestotheclient,or
-Theclientorthird partiesinquireaboutservicespreviouslyprovidedtotheclient,orallege
directlyorindirectlythattheservicesrenderedbythefirmmayhavebeenincompleteor
improper,or
-Litigationispendingorexpectedwithrespecttothesematters,regardlessofwhetherornotthe
CPAfirmoritscurrentorformeremployeesareorareexpectedtobepartiestosuchlitigation.
6.3.1. Subpoena or Administrative Summons
CPAsalsomayreceiveasubpoenaorsummonstotestifyorproduceworkingpapersandother
records.Thesubpoenaorsummonsmayrelatetocivilorcriminallitigationinvolvingaclient,an
inquiryorauditinvolvingtheIRSorastatedepartmentofrevenue,aregulatoryinquiry,oralawsuit
whereintheCPAfirmisaparty.Alwaysnotifyyourprofessionalliabilitycarrierifyoureceiveasub-
poenaorsummonstotestifyortoproduceworkingpapersandotherrecords.Theresponsetoa
subpoenaoradministrativesummonsvariesdependinguponitsnature.Federalandstatelawpro-
videsindividualswithcertainrightstoobjecttoacivillitigationsubpoena.Forexample,objections
couldberaisedinaresponsetoarequestfordocumentsinacivillitigationsubpoenarelatedtoa
divorceproceeding.Ontheotherhand,aCPAmustcomplywiththedemandsofanadministrative
subpoena.Itishighlyrecommendedthatyouconsultwithlegalcounseltoappropriatelyadvise
youontheseissues.
19 CNA RISK CONTROL RequestforRecords–AGuideforCPAFirms
6.3.2. Contacting Legal Counsel and Professional Liability Insurance Carrier
Uponreceiptofasubpoenaorsummonstotestifyaboutclientservicesorproduceclientengage-
mentrecords,aCPAfirmshouldimmediatelyconsultwithitsprofessionalliabilityinsurancecarrier
andlegalcounselpriortorespondingtotherequest.Notethatgrandjurysubpoenasareconfidential,
andtheCPAfirmmaybeprohibitedfromcontactingtheclientunderthetermsofthesubpoena.
Concurrenttonotifyingitsprofessionalliabilityinsurancecarrierandlegalcounsel,thefirmshould
informallfirmprofessionalsandadministrativestafftopreserveanyandalldocumentationrelated
tothesubpoenasubject.
CPAsthathaverenderedservicestoanattorneyasaconsultingortestifyingexpertinconnection
withanticipatedorpendinglitigationwhoaresubsequentlysubpoenaedaspartofthatlitigation
shouldconsultwiththatattorneyregardingtheirresponse.Ontheotherhand,CPAswhoreceivea
subpoenapertainingtothisworkfollowingthesettlementorfinaladjudicationofthesubjectlitiga-
tionshouldfollowtheaboveguidanceandimmediatelyconsultwithitsprofessionalliabilitycarrier
andlegalcounsel.
6.3.3. Time Limitations
Timelimitationsonrespondingtodocumentrequestsaregovernedbyprofessionalstandards,state
boardofaccountancyregulations,andfederalandstatelawandregulations.Asnotedearlier,ET
Section 501, Interpretation 501-1oftheAICPAProfessionalStandardsindicatesthatclientrequests
shouldbecompliedwith(absentextenuatingcircumstances)nolaterthan45daysaftertherequest
ismade.Stateboardofaccountancyregulationsmaybemorerestrictive.Deadlinesforresponses
toadministrativesummonsorsubpoenasandcivilorcriminalsubpoenasvaryandtypicallyhavea
responsedateattachedtothedocumentation.Subpoenasmayhaveashorttimeframeforresponding.
Untimelyresponsestorecordrequestscanresultindisciplinaryproceedings.Withrespecttosum-
monsorsubpoenas,thisalsocanjeopardizelegalrightstoobject,filemotions,orseekadditional
timetorespond,andcanresultintheimpositionofcivilorcriminalpenalties.Untimelyresponses
todocumentrequestspresentedtoaclientwhichareforwardedtotheirCPAfirmforresponseon
theirbehalfcouldpossiblyjeopardizetherightsoftheclient,resultingindamagestotheclientand
exposuretocivilandcriminalpenaltiesforboththeclientandthepractitionerorCPAfirm.
Risk Management Tip:
Intheeventoflitigation,asubpoena,and/oradministrativesummons,allemployeesshould
immediatelybeadvisedtoretainallfirmrecordspertainingtotheclient,andtoreferanyrequests
forsuchrecordstofirmmanagement,regardlessofthesourceoftherequest.Management
shouldconsultwithitsprofessionalliabilityinsurancecarrierandlegalcounselwhenpreparing
aresponsetosuchrequests.Pleasenotethatitisimperativetorespondinatimelyfashion
andifyouhaveanyquestionspleaseconsultwithyourprofessionalliabilitycarrierand/or
legalcounsel.
20 CNA RISK CONTROL RequestforRecords–AGuideforCPAFirms
Appendix A – Sample Transmittal Letter Accompanying Copies of Working Papers Furnished to a Client
ABC, CPAs
123 Any Street
Anytown, USA
June1,201X
XYZClient
456AnyStreet
Anytown,USA
Dear_______________________________:
Asyourequested,Iamenclosingthefollowingcopiesfromourengagementfilesforthe(engage-
mentdescription):
(Includedescriptionofeachdocumentincludingtitle,date,workingpaperindex(ifavailable),
descriptionofinformationpresentedandnumberofpages)
Thesecopiesareforyourcompany’sinternaluseonly(describetheclient’sstatedpurposeorneed
fortheworkingpapers)andarenottobedistributedormadeavailabletoanythird-party.Ifthese
workingpapersbecomethesubjectofanysubpoena,summons,orcourtorderthatyoureceive,you
agreetonotifyusimmediatelybeforecomplyingwithsuchorder.
Sincerely,
JohnDoe,CPA
21 CNA RISK CONTROL RequestforRecords–AGuideforCPAFirms
Additional ResourcesAICPAResourcesavailableatwww.aicpa.org:
1. Privacy/DataProtectionPage
2. APrivacyChecklistforCPAFirms
CNAriskmanagementarticlesavailableatwww.cpai.com:
1. ProfessionalLiabilityIssuesinPracticeMergersandDissolutions
2. FirmOwnershipChange:ReleasingWorkingPapers
JournalofAccountancyarticlesavailableatwww.journalofaccountancy.com:
1. Whenpartiescomeknockingforclientrecords
2. Therulesonprovidingclientrecords
22 CNA RISK CONTROL RequestforRecords–AGuideforCPAFirms
The purpose of this article is to provide information, rather than advice or opinion. It is accurate to the best of the authors’ knowledge as of the date of the article. Accordingly, this article should not be viewed as a substitute for the guidance and recommendations of a retained professional. In addition, CNA does not endorse any coverages, systems, processes or protocols addressed herein unless they are produced or created by CNA. Any references to non-CNA websites are provided solely for convenience, and CNA disclaims any responsibility with respect to such websites. The sample letter is for illustrative purposes only. As each practice presents unique situations and statutes may vary by state, we recommend that you consult with your attorney prior to use of this or similar letters in your practice. This article is not intended to establish any standard of care, to serve as legal advice for any particular factual situations, or to provide an acknowledgment that the situation is covered under any CNA insurance policy. Only the relevant insurance policy can provide the actual terms, coverages, amounts, conditions and exclusions for an insured. All CNA products and services may not be available in all states and may be subject to change without notice. IRS Circular 230 Notice: The discussion of U.S. federal tax law and references to any resources in this material are not intended to: (a) be used or relied upon by any taxpayer for the purpose of avoiding any federal tax penalties; (b) promote, market or recommend any products and/or services except to the extent expressly stated otherwise; or (c) be considered except in consultation with a qualified independent tax advisor who can address a taxpayer’s particular circumstances. Continental Casualty Company, a member of the CNA group of insurance companies, is the underwriter of the AICPA Professional Liability Insurance Program. CNA is a registered trademark of CNA Financial Corporation. Published 2/2014
Formorethan50years,CNAhasbeenservingaccountingfirmswithsolutionsthathelpreducetherisksofmanagingtheirpracticeandinsurancethathelpscoverafirmanditsemployees.Withproductsandservicesdesignedforaccountantsbyexperiencedprofessionalriskconsultantswithpracticalexperienceintheprofession,CNAinsuresmoreaccountantsthananyothercarrier.CNA’sbroadportfolioincludesprofessionalliability,generalliability,cyberliability,property,employmentpracticesliability,andourindustry-leadingP&Cpackageforsmallfirms.WeareproudtobetheendorsedprofessionalliabilityinsurancecarrierfortheAmericanInstituteofCPAs®memberinsuranceprogram.
CNA,AccountantsProfessionalLiability333S.WabashAve.,36S,Chicago,IL60604
AICPA Professional Liability Insurance Program
To learn more about the AICPA Professional Liability Program visit cpai .com or call 800-221-3023 .
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