
Guide | Tax Season Checklists
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Table of Contents
What to do now … before the big rush

7 ways to help clients prepare

4 steps to review e-file requirements and processes

5 ways to update engagement letters

3 must-do’s to review client acceptance and continuance

7 steps to prepare the firm for tax season

5 data security concerns

4 ways to assist staff in preparing for tax season
What to do during tax season
13 items to cover in a pre-tax season staff meeting


4 items to memorialize in a control log to help avoid missed deadlines
4 things to remember when testing tax software


9 tasks that should be perfomed for each client

3 ways to plan for deadlines and help avoid careless errors

2 keys to survival
How to Address COVID

4 COVID-related items to keep in mind
what to do during tax season
13
items to cover in a pre-tax season staff meeting
Welcome to tax season! A kick-off meeting is a great way to remind staff of the firm’s policies and procedures to help ensure consistent execution.
The economy and its impact on the firm. Address firm policies, such as those related to clients who are not paying. Remind professionals of the firm’s policy on Third-Party Verification Letters.
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Procedures revised following last year’s post-tax season wrap-up meeting.
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Changes to organizers, especially those related to PPP loan forgiveness, ERC, federal, state, local and other COVID relief received, FBAR and FATCA filing obligations, virtual currency transactions, and the sharing economy.
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Applicable professional standards
including: - AICPA Statements on Standards for Tax Services,
- AICPA Code of Professional Conduct, and
- U.S. Treasury Department Circular No. 230 (Rev. 6-2014).
The firm’s tax practice quality control manual.
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Tax preparation processes and procedures.
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Firm privacy and security policies
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including how to respond if a “phishing” email is received.
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Engagement letter usage
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including scope changes, tax planning, tax consulting and tax audit representation services.
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E-filing procedures.
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Penalties applicable to taxpayers and preparers.
Frequent errors found by reviewers on prior year individual and business income tax returns. Remind preparers to exercise due diligence in compiling and assembling tax information, and to communicate clearly with clients about any concerns.
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The importance of documenting discussions with clients.
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Encourage consulting with others when issues arise. Whether client-related, technical, or ethical, issues should be addressed as a firm, not an individual. Ensure that nobody believes that they are solely responsible for problems.
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