Sample updating client records
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Do not include the Call, Primary, or Last Touch columns in the web form — these columns are for internal use.
We do get some guidance on this issue from the American Institute of CPAs Rules of Profession Conduct, ET §501 Acts Discreditable .
Let us illustrate this with the help of an example.
The application Library Manager has three forms: Books – To enter the details about each book with fields Name, Status and Author. The column ‘Status’ with values ‘Available’ and ‘Issued’, indicates whether the book is available in the library or is issued to any user.
This Interpretation has been updated twice over the past 10 years, first in 2000 and again in 2006.
More recently, at its November 2010 meeting, the AICPA Professional Ethics Executive Committee approved adding the phrase, “including reproductions of such records” to the definition of “Client provided records” in Interpretation 501-1.