| Autor: |
Primoff, Walter M., Gray, Robert L., Minker, Marc J. |
| Předmět: |
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| Zdroj: |
Tax Adviser; Apr2006, Vol. 37 Issue 4, p240-242, 3p |
| Abstrakt: |
The article presents information on fiduciary responsibility of certified public accountants (CPA) to their clients in the U.S. Such responsibility is imposed on a person who accepts being placed in a position of great trust by another individual or entity. Fiduciaries need to perform professional or other services with all of the expertise, loyalty and due care that they possess. Dan L. Goldwasser, an attorney and one of experts in CPA legal matters, explains the principal duties of a fiduciary. |
| Databáze: |
Complementary Index |
| Externí odkaz: |
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