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PROFESSIONAL ETHICS FAQ
Retention of client records
I am a CPA and my client owes me for a past due bill. May I withhold the client's records until I am paid?
AICPA ethics interpretation 501-1 (ET section 501.02) seems to permit me to hold on to records until I get paid by the client. Why is the Board's rule different?
Firm names
I am a 51% owner of a CPA firm and the other shareholder of the firm is not a CPA. My I use the names of the two owners in the firm name with the CPA designation?
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