Security
Agree access before records are shared.
The engagement defines authorised systems, users, processing, retention and review-tool controls.
INFORMATION HANDLING
Agree the access boundaries
- PeopleNamed users and permissions
- SystemsApproved processing route
- RecordsRetention and access removal
The engagement records the controls required for your assignment.
Access
Document the actual data flow.
- The firm chooses the approved workspace and permitted access.
- Named users receive only the permissions agreed for the work.
- Downloads, exports, tool processing and retention must follow the engagement instructions.
- Handoff, access revocation and record return or deletion are recorded in the contract.
US tax information
Section 7216 and overseas processing.
La Comptabilité’s US tax-return support is performed in India under the CPA firm’s approved instructions and applicable taxpayer consents. Hosting a system in the US does not by itself resolve overseas disclosure requirements.
IRS section 7216 information center. Checked 19 October 2026.
Due diligence
Request the relevant security documentation.
The firm’s due-diligence process should review the applicable security documentation, processing scope, approved tools and contractual controls before access. The signed data-processing terms record the actual arrangements.
Tools
Processing within written instructions.
Return information is processed in India under the CPA firm's taxpayer consents (IRC §7216). No third-party tool receives client data outside the engagement's written data-processing instructions.
Resources
Prepare the access questions.
Section 7216 consent-drafting worksheet · Offshoring readiness checklist