When I started working in public practice more than 20 years ago, “the cloud” referred to something in the sky, not storing data over the internet. Things have changed. Our profession has and continues to benefit from technological advances like the cloud, and the AICPA Code of Professional Conduct is evolving just as practice is.
The code was written before wide adoption of current technological advances. To keep pace with change, we’ve developed guidance for members who act as custodians of their clients’ information—members who store and maintain their clients’ information for them.