{"id":38588,"date":"2015-01-12t05:00:47","date_gmt":"2015-01-12t10:00:47","guid":{"rendered":"https:\/\/48e130086c.nxcli.net\/?p=38588"},"modified":"2016-04-19t11:18:21","modified_gmt":"2016-04-19t15:18:21","slug":"what-goes-in-a-clients-permanent-file","status":"publish","type":"post","link":"\/\/www.g005e.com\/2015\/01\/12\/what-goes-in-a-clients-permanent-file\/","title":{"rendered":"what goes in a client&#8217;s permanent file?"},"content":{"rendered":"<p><i><a href=\"https:\/\/cpatwpe.s3.amazonaws.com\/cpatrendlines\/wp-content\/uploads\/2012\/07\/screen-shot-2012-07-12-at-5.43.37-pm-e1342129526512.png\"><img loading=\"lazy\" decoding=\"async\" class=\"alignright size-medium wp-image-21122\" src=\"https:\/\/cpatwpe.s3.amazonaws.com\/cpatrendlines\/wp-content\/uploads\/2012\/07\/screen-shot-2012-07-12-at-5.43.37-pm-300x284.png\" alt=\"ed mendlowitz cpa the practice doctor q and a\" width=\"290\" height=\"274\" \/><\/a><\/i><strong>we&#8217;ve found at least 50 items. what would you add?<\/strong><\/p>\n<p><i>by ed mendlowitz<\/i><br \/>\n<a href=\"\/\/www.g005e.com\/?s=mendlowitz&amp;s_cs=true\"><i>the 卡塔尔世界杯常规比赛时间 practice doctor<\/i><\/a><\/p>\n<p><strong>question:<\/strong> what type of information should be kept in, or as, permanent files?<\/p>\n<p><strong>response:<\/strong> a permanent file should be maintained for each of your clients. this would include the following:<\/p>\n<ol>\n<li>engagement letters<\/li>\n<li>representation letters\u00a0\u2013 i would keep these in the permanent file. an example is that a claim could be made after you no longer have the work paper file associated with the matter. this is especially so with estate planning consultations where a claim could arise many years after a gift tax return was filed. i would keep copies of crummey letters in the file for the gift tax returns, if it is your practice to obtain copies of such letters <a href=\"\/\/www.g005e.com\/2015\/01\/12\/what-goes-in-a-clients-permanent-file\/#more-38588\" class=\"more-link\">read more &rarr;<\/a><\/li>\n<\/ol>\n","protected":false},"excerpt":{"rendered":"<p><i><a href=\"https:\/\/cpatwpe.s3.amazonaws.com\/cpatrendlines\/wp-content\/uploads\/2012\/07\/screen-shot-2012-07-12-at-5.43.37-pm-e1342129526512.png\"><img loading=\"lazy\" decoding=\"async\" class=\"alignright size-medium wp-image-21122\" src=\"https:\/\/cpatwpe.s3.amazonaws.com\/cpatrendlines\/wp-content\/uploads\/2012\/07\/screen-shot-2012-07-12-at-5.43.37-pm-300x284.png\" alt=\"ed mendlowitz cpa the practice doctor q and a\" width=\"290\" height=\"274\" \/><\/a><\/i><strong>we&#8217;ve found at least 50 items. what would you add?<\/strong><\/p>\n<p><i>by ed mendlowitz<\/i><br \/>\n<a href=\"\/\/www.g005e.com\/?s=mendlowitz&amp;s_cs=true\"><i>the 卡塔尔世界杯常规比赛时间 practice doctor<\/i><\/a><\/p>\n<p><strong>question:<\/strong> what type of information should be kept in, or as, permanent files?<\/p>\n<p><strong>response:<\/strong> a permanent file should be maintained for each of your clients. this would include the following:<\/p>\n<ol>\n<li>engagement letters<\/li>\n<li>representation letters\u00a0\u2013 i would keep these in the permanent file. an example is that a claim could be made after you no longer have the work paper file associated with the matter. this is especially so with estate planning consultations where a claim could arise many years after a gift tax return was filed. i would keep copies of crummey letters in the file for the gift tax returns, if it is your practice to obtain copies of such letters <a href=\"\/\/www.g005e.com\/2015\/01\/12\/what-goes-in-a-clients-permanent-file\/#more-38588\" class=\"more-link\">read more &rarr;<\/a><\/li>\n<\/ol>\n","protected":false},"author":1341,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_relevanssi_hide_post":"","_relevanssi_hide_content":"","_relevanssi_pin_for_all":"","_relevanssi_pin_keywords":"","_relevanssi_unpin_keywords":"","_relevanssi_related_keywords":"","_relevanssi_related_include_ids":"","_relevanssi_related_exclude_ids":"","_relevanssi_related_no_append":"","_relevanssi_related_not_related":"","_relevanssi_related_posts":"","_relevanssi_noindex_reason":"","footnotes":""},"categories":[1905,1908,3120],"tags":[99,700,936],"class_list":["post-38588","post","type-post","status-publish","format-standard","hentry","category-clients-and-service","category-management","category-pro-member-exclusive","tag-client","tag-client-service","tag-service","membership-content","access-restricted"],"acf":[],"yoast_head":"<!-- this site is optimized with the yoast seo plugin v24.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>what goes in a client&#039;s permanent file? 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