TSBPA Seal
 
 
 Texas State Board of Public Accountancy
 
   William Treacy, Executive Director   Home       Exam Candidates      Licensees 
 

Practice Continuation Agreements: A Practice Survival Kit

With the aging baby boomer population, Boards of Accountancy are reporting an increase in the number of inquiries from licensees and the public with respect to the practices of sole practitioners who have died or become incapacitated. When the death or incapacity of a practitioner occurs, several key issues arise including who will take control of client records and who will assure their safekeeping during the winding down of the practice.

Working together with the AICPA, NASBA recently finalized the Practice Continuation Agreements: A Practice Survival Kit.

Download the document by clicking the button below.

THE PRACTICE CONTINUATION DOCUMENT