Beyond 7216: The FTC Safeguards Rule, SOC 2, and Your Firm's WISP
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Beyond 7216: The FTC Safeguards Rule, SOC 2, and Your Firm's WISP
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In part two of his series on protecting taxpayer information, Jeremy shifts from who can see client data to how firms actually have to secure it. He walks through the Gramm-Leach-Bliley Act, the FTC Safeguards Rule, and what a written information security plan needs to cover, then explains how SOC 2 reports help firms vet software vendors. He closes with the IRS Office of Professional Responsibility's new AI guidance under Circular 230, and what it means to treat AI like a junior staff member rather than an unsupervised practitioner.
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