What are you guys seeing? What is coming across your desks?

Yeah, well, when you share that story with us, I was also surprised a little bit.

But if this taxpayer client was thinking, that she could roll the audit dice and maybe omit this income.

What are other taxpayer clients thinking that maybe have a bit higher level of risk taking just naturally? And that concerns me.

But I think just in terms of a firm's liability, remember that regardless of the agency resources, the enforcement environment, any public comments, The CPA's responsibilities remain the same, like the general standards and the obligations in the general standards to protect the public interest, to act with integrity.

Those always exist.

And they're probably even more important when we have an environment where clients, whether it's a tax return position, whether it's a revenue recognition position, they might be more inclined to take on more risk without the potential fear of getting caught.

What does the economic cycle do to the claims? What pattern are you guys seeing?

What are you guys seeing? What is coming across your desks?

Yeah, well, when you share that story with us, I was also surprised a little bit.

But if this taxpayer client was thinking, that she could roll the audit dice and maybe omit this income.

What are other taxpayer clients thinking that maybe have a bit higher level of risk taking just naturally? And that concerns me.

But I think just in terms of a firm's liability, remember that regardless of the agency resources, the enforcement environment, any public comments, The CPA's responsibilities remain the same, like the general standards and the obligations in the general standards to protect the public interest, to act with integrity.

Those always exist.

And they're probably even more important when we have an environment where clients, whether it's a tax return position, whether it's a revenue recognition position, they might be more inclined to take on more risk without the potential fear of getting caught.

What does the economic cycle do to the claims? What pattern are you guys seeing?