E-mail is a double-edged sword, says Camico VP Christopher Piety.
via CalCPA
“While e-mail can serve as an excellent documentation tool,” says Piety, “it is prone to informal, unprofessional or inappropriate messages.”
A personal comment about someone can damage your credibility and undermine a legal defense. And e-mail can never be completely deleted.
Piety’s four rules for safe e-mailing:
- Document only facts, avoid speculation and refrain from comments on personalities or performance issues. Remember that nothing is “off the record.”
- Only maintain the final version of a tax return or other work product.
- Document contemporaneously. If you keep documentation notepads by every telephone, the process becomes a reflex action when the phone rings. Include the dates and times on telephone notes. Phone company records can corroborate these if they are disputed in a claim.
- Always document significant communications and follow up. Every client contact that is important can be used for or against a CPA, so it’s essential that all contacts are documented in a detailed manner. Follow-up communications are especially important when there is a change in the scope of an engagement; negative knowledge (e.g., the tax return is already late); a material action to be taken by the client; and a judgment call (e.g., the client has been informed of and has consented to a tax position).
There’s more in Preventing Liability Claims.
