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CPA-REG CPA Regulation

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CPA-REG exam Dumps Source : CPA Regulation

Test Code : CPA-REG
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exam questions : 69 existent Questions

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CPP-Institue CPP-Institue CPA Regulation

CPA-REG CPA Regulation

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Killexams.com CPA-REG Dumps and existent Questions

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CPA-REG exam Dumps Source : CPA Regulation

Test Code : CPA-REG
Test appellation : CPA Regulation
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exam questions : 69 existent Questions

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CPA Regulation

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Irda clarifies implementation of compulsory personal accident (cpa) insurance for owner drivers | killexams.com existent questions and Pass4sure dumps

Introduction

The Insurance Regulatory progress Authority of India (IRDAI) has issued a circular ref. IRDAI/NL/CIR//MOTP/170/10/2018 dated 9 October 2018 (Revised Circular) providing inevitable clarifications regarding the implementation of Compulsory Personal Accident (CPA) insurance for owner drivers. The Revised Circular has been issued in light of complaints and communications received from various stakeholders regarding inevitable aspects of implementation of CPA insurance for owner drivers, the background to which is elucidated below.

  • Background
  • Supreme Court Order dated 20 July 2018 in Writ Petition(s)(Civil) No(s). 295/2012 (SC Order)
  • With the intent of providing compensation by artery of third-party insurance cover to victims of accidents, including those who accommodate died and their legal representatives, the Supreme Court Committee on Road Safety, held particular discussions with, inter alia, the IRDAI, in a meeting dated 26 March 2018.

    Pursuant to the aforesaid meeting, it was decided to design it mandatory for faultless general Insurance Companies (GICs) to issue a three-year third-party insurance cover for recent cars and five-year third-party insurance cover for recent two wheelers. As per the SC Order, this third-party insurance may live taken as a divorce product. The SC order too left it up to the insurance companies to deal with ‘comprehensive insurance policies’ (which includes own damage cover, third party risk cover, personal accident cover for owner-driver, etc) on a divorce footing. Further, the SC Order clearly specified that it would live up to the owner of the vehicle to determine which policy should live taken, except that the third-party insurance is mandatory as per the Motor Vehicles Act, 1988.

  • IRDAI circular dated 28 August 2018 (Ref No IRDAI/NL/CIR/MOT/ 137/08/2018) (Circular dated 28 August 2018)
  • To comply with the SC Order, the IRDAI published the Circular dated 28 August 2018, by which faultless GICs were given inevitable directions in respect of motor third party insurance covers for recent cars and recent two-wheelers with effect from 1 September 2018.

    The Circular dated 28 August 2018 stated that after the introduction of the long term motor third party insurance for recent cars and recent two-wheelers, an insured may live given the following two options:

    “Long-term Package cover offering both Motor Third Party Insurance and Own Damage insurance for three years or five years as the case may be; or

    A bundled cover with a three-year or five-year term (as applicable) for the third-party component and a one-year term for the Own Damage.”

  • Madras lofty Court order dated 26 October 2018 in Civil mixed Appeal No 1428 of 2017 (Madras HC Order)
  • With a view to protect the owner of a vehicle who sustains fleshly injury or dies in a motor accident due to his or her own negligence, and further to provide adequate compensation to the owner of the vehicle or his or her family members, the Madras HC Order recently directed the IRDAI to, inter alia, enhance the CPA cover, i.e. the Capital Sum Insured (CSI), from the existing INR 1,00,000 to at least not less than INR 15,00,000. Further, the HC Order clarified that before enhancing the premium under the CPA cover, IRDAI shall consult faultless stake holders. It is pertinent to note that general Regulation (GR) 36 of the India Motor Tariff (IMT) mandates GICs carrying on motor insurance business to provide CPA cover for owner-drivers.

  • IRDAI circular dated 20 September 2018 (Ref No IRDAI/NL/CIR/MOTP/158/09/2018) (Circular dated 20 September 2018)
  • To comply with the Madras HC Order, the IRDAI published the Circular dated 20 September 2018 which directed, inter alia, that a minimum CSI of INR 15,00,000 shall live provided under CPA cover for owner-driver under Liability Only, under Section lll of Package Policies to faultless classes of vehicles and Bundled Covers wherever applicable at the premium rate of INR 750per annum for annual policy.

    The directions issued in the Circulars dated 28 August 2018 and 20 September 2018, gave soar to, inter alia, the following issues:

  • The mandatory nature of the SC Order is limited to the extent of third-party insurance only, and does not design it mandatory to obtain a CPA cover for five years;
  • By artery of the Circular dated 20 September 2018, on the premise of mandatory third-party risk cover, the insurance premium has been worked out and optional covers such as own damage and personal accident covers accommodate been made mandatory;
  • Insurers were offering owner-drivers only long-term CPA policy along with long-term third-party policy, and were not giving the option of one-year CPA cover;
  • The Circular dated 20 September 2018 created combat in the matter of CPA, when the SC Order left the comprehensive cover an optional insurance cover, except third party risk cover;
  • The enhancement of premium to INR 750 per annum for faultless classes of vehicles for CPA may not live justified as two-wheelers are of relatively lower in price as compared to other category vehicles;
  • The very smooth of insurance premium against accidents both for a two-wheeler and a high-end passenger car is discriminatory in nature;
  • The Circular dated 20 September 2018 has directed to fix a premium of INR 750 per annum for CPA; however, in exercise the very may lead to unfair competition among insurance companies, who may indulge in variable premium offers to customers;
  • The Circular dated 20 September 2018 almost coincides with the implementation of the SC Order, resulting in significant price repercussion for the customer; and
  • The IRDAI had not consulted various material stakeholders, before issuing the Circular dated 20 September 2018.
  • Clarification issued by Revised Circular
  • In view of the various complaints received by stakeholders, the Revised Circular pointed out that insurers were offering only the long term CPA policy for recent cars and recent two-wheelers along with the mandatory long-term third-party policy. However, it was clarified that it was the election of the owner driver to opt for a one-year CPA cover or long-term CPA cover and insurers should not impose upon owner-drivers the long-term package policy or long-term CPA cover. Accordingly, faultless insurers were directed to ensure that they necessarily present the election of one year CPA cover to an owner driver. 

    Comment

    By clarifying that owner drivers are entitled to elect a CPA cover of one year and that the long term CPA cover is not mandatory, the Revised Circular has provided significant relief to the stakeholders. However, several other issues pertaining to the IRDAI circulars, including the ones stated above, are yet to live addressed. In this regard, it is crucial for stakeholders to live conscious that as per the court orders, IRDAI is required to accommodate consultation with faultless stakeholders. As such, in case IRDAI fails to conclude so before finalising the structure for enhancing the premium for getting compensation under the CPA cover, the stakeholders may challenge any issues arising thereon before the courts. It is pertinent to note that neither the Motor Vehicles Act, 1988 nor any other statute mandates a CPA cover for five years. As such, considering the scope of insurance cover requirement in the present legal frame travail in motor vehicle law, the best artery forward may live to effect in Place an preempt legislation for CPA in the central motor vehicle law.


    Washington CPA Chris Falco Discusses the Implications of Taxing Online… | killexams.com existent questions and Pass4sure dumps

    Washington CPA Chris Falco Discusses the Implications of Taxing Online Sales

    CPA Chris Falco

    The repercussion of the court’s decision to overturn the Quill case will live far-reaching, as states are now free to levy taxes on sales of goods and services regardless of physical presence in the state.

    REDMOND, Wash. (PRWEB) October 31, 2018

    In June, the Supreme Court overturned a ruling that shielded sellers with no physical presence in a buyer’s home situation from collecting sales tax. “The repercussion of the court’s decision to overturn the Quill case will live far-reaching, as states are now free to levy taxes on sales of goods and services regardless of physical presence in the state,” said Falco, a founding partner of Falco Sult.

    However, other requirements of the “Commerce Clause” of the Constitution will noiseless apply, as well as other nexus tests. Previously, the U.S. Supreme Court established a general rule of substantial nexus which required an out-of-state seller to accommodate a physical presence in the situation before the situation can require the seller to collect and remit sales and exhaust taxes.

    “Physical presence is generally created by having employees or owning/leasing property in a exotic state,” preeminent Falco. “Companies that solicited sales by mailing catalogs or flyers to out-of-state residents were not required to collect sales tax because they would live ‘unduly burdened’ and were determined to not accommodate a physical presence.”

    The Quill case brought about two different factors when determining whether a company may live liable for sales tax: the Due Process Clause and the Commerce Clause. The Due Process Clause addresses the fairness of governmental activity, while the Commerce Clause addresses the effects of situation regulation on the national economy. In this case, Due Process focuses on whether a taxpayer has honest warning that their activity may live theme to taxation in another jurisdiction. The Commerce Clause focuses on ensuring a situation doesn’t Place impermissible burdens on interstate commerce.

    In June, the Supreme Court ruled that “… the physical presence requirement of Quill is unsound and incorrect…” and went on to address several factors in overturning the decision. Some of the factors mentioned include the following:

    A business does not necessity a physical presence in a situation to fill the demands of due process.Based on the physical presence test, economically identical entities are treated different for capricious reasons.The Court should not maintain a rule that ignores substantial virtual connections to the state.Attempts to apply the physical presence rule to online retail sales accommodate proved unworkable.

    This decision allows states to enact laws that would require remote sellers to collect and remit sales or exhaust tax regardless of the physical presence tests. The seller would likely noiseless necessity to accommodate a substantial nexus with the situation for the requirement to live enforceable. The Court blessed South Dakota’s internet sales tax law that required most sellers with at least $100,000 in sales or 200 or more transactions annually in the situation to collect South Dakota sales tax.

    “Many states are taking South Dakota’s lead and implementing laws that are at least what the South Dakota’s measure requirements are,” concluded Falco. “Some are looking at higher thresholds and a few accommodate gone lower. Over the next year, they should notice a majority of the states with some law in place.”

    About Falco SultFalco Sult looks at a business’ needs from a broad perspective by knowing where the company is in the business life cycle at faultless times and designing a arrangement accordingly. Falco Sult is a West Coast accounting firm serving clients nationwide. For more information, gladden convoke (425) 883-3111, or visit http://www.falcosult.com. The office is located at 16150 NE 85th Street, Suite 203, Redmond, WA 98052.

    For media inquiries, gladden convoke the NALA at 805.650.6121, ext. 361.

    Contact Author

    NALA PR the NALA+1 (866) 767-3238Email > Visit website

    Marin Tracking US


    Risky Business: 5 Types of Clients CPA Firms Should Avoid | killexams.com existent questions and Pass4sure dumps

    Emily Ryan was a hard-working CPA who in the early days of her career began doing the tax travail of an up-and-coming actor.* Over time this actor became a astronomical star nationally but continued to remain connected with those who had helped him achieve his goals. This included Emily, who had recently started providing consultative sort services in addition to his tax returns.

    As the actor’s salary continued to increase, Emily’s partners were very pleased to expand their business relationship with him. The star was well known throughout the office. They often allowed him to hand out movie premiere tickets and memorabilia as a courtesy to the staff or in lieu of payment and agreed to services with just a handshake. He even accepted a personal referral from one of Emily’s partners despite the lack of qualifications. Emily grew increasingly uncomfortable with how the client relationship was proceeding and expressed her concerns to her partners. However, no one else wanted to ‘rock the boat’ by asking the actor to forego the perks over something as trivial as an tryst letter.

    Over time, the actor became more and more demanding. He started asking Emily to engage flights, find him hotel rooms and design dinner reservations. Oftentimes, he would angrily complain that she failed to conclude things he requested in which Emily had no recollection. When Emily decided to accept a job with another firm, she decided to leave the actor client with her former colleagues. Several years after her departure, she read in the newspaper that her former firm was being sued by the actor. The pretension cost them a distinguished deal of money, and the advice stories about the lawsuit and court proceedings effect a black label on the firm’s reputation.

    What did the firm conclude wrong?
  • No tryst note was ever used
  • They provided an array of concierge-type services outside the scope of accounting
  • There was no annual client review performed by the firm
  • Only one referral was offered when the client needed assistance outside of the firm
  • Evaluating your clients on a routine basis is sterling business practice. Over time, a client’s profile and expectations may change, no longer making them a sterling proper for your firm. Though not an light task, disengaging from risky clients can live your best option. It may wound financially in the short run, but in the long sprint it can reclaim you a distinguished deal of aggravation and avoid a potential professional liability claim. In Emily’s case, she was conscious that her client’s profile was changing and that her former firm was not willing or capable of handling such a demanding lofty net worth individual.

    To befriend you avoid a similar situation, the following is a list of some common high-risk clients, along with some tips on how to mitigate your potential exposure, short of ending the relationship:

    Dabbling

    While a recent client may view profitable, “dabbling” outside your belt of expertise has gotten many a CPA into trouble. One artery to exploit such clients is to advert them to another firm that can exploit that belt of practice. It’s sterling exercise to provide multiple referrals. Alternatively, account working with a larger firm that will lend you the staff and expertise.

    Delinquent Payers

    If a client habitually fails to pay their bills on time, it could eventually result in nasty collection proceedings and protracted fee disputes. But late payment could live a symptom of something else. Does the client accommodate a cash rush problem? If so, is it due to mismanagement or defalcation? If pressed for payment, is the client likely to Place the blame on you and your services? In such circumstances, meet with the client in person. fetch at the root understanding of their payment issues and determine if an amicable arrangement can live made.

    Trustee Services

    Has a client named you as an executor or trustee for their estate? Does the client accommodate a spouse or family situation that will design distribution of the estate an onerous undertaking?   Being named as a business trustee is an exclusion under most professional liability policies. You can mumble “yes” to being named as a personal trustee, but vet the potential family dynamic and beneficiaries, and fetch a copy of the agreement reviewed by your professional liability carrier’s risk management department before signing anything.

    Questionable Integrity

    If you primarily deal with mainstream clients and someone with questionable integrity approaches you, entrap the time to fully vet them before taking on the engagement. What can you learn from their prior accountant or third parties who accommodate previously worked with them? Review their credit history. If you suspect viable criminal activity, sprint a background check.

    Uncooperative Clients

    Do some clients appear to entrap up too much of your time? Are they constantly fighting with their own customers? How would they act if there was a disagreement with the CPA firm? They would probably live just as aggressive if a dispute arose. Before letting them go, try another member of the firm or exhaust a team approach before proceeding to disengage.

    Mergers & Acquisitions

    Whether you’re a regional firm buying another large firm or a one-man shop purchasing a retiring CPA’s engage of business, acquiring someone else’s clients is among the riskiest ventures a firm can do. You are adding hundreds or thousands of clients with the stroke of a pen.

    Do you accommodate a strong culture of reviewing clients through sound acceptance and continuance procedures? In many acquisitions, the engage of business is so large that you cannot achieve due diligence on every client. When you hope for a sampling of that client base, design certain you hope for those riskier clients when evaluating the risk. hope about prior claims or demands made against the firm. Are tryst letters required on faultless clients (less individual tax)? If you are taking on recent staff and partners, design certain your communication methods about the integration are pellucid to faultless employees.

    Whenever you account an M&A or even just an asset purchase, talk to your AICPA Professional Liability Insurance Program account representative before the ink is dry on the deal. Although it won’t liquidate faultless the risk you are inheriting, you’ll proceed with eyes wide open.

    [*Emily Ryan is a fictitious character. Her experience, though similar to CPAs insured through the AICPA Professional Liability Insurance Program, is used here strictly for illustrative purposes.]

    * * * * *

    It doesn’t pay to ignore risky clients. Their experience within the AICPA Professional Liability Insurance Program shows this can often cost you not only time and money, but too your most valuable asset—your reputation. When in doubt, account terminating the client relationship. If you do, effect it in writing, advising the client of pending fees, imminent deadlines and current travail in progress. In situations involving more litigious clients, contact your attorney and your professional liability representative first to contend the preempt wording to include in the disengagement letter. It may not reclaim your client, but it could reclaim you.

    Further Reading:

    _____________________________________

     

    Mark Walicki is a client advocate on the AICPA Professional Liability Insurance Program where he works with large, regional accounting firms. label has over 20 years’ experience in the insurance industry. For more information, gladden email him at: mark.walicki@aon.com.

    Cathy Whitley is Senior AICPA Risk Advisor for Aon Insurance Services, the national Administrator of the AICPA Professional Liability Insurance Program since 1974 and has more than 20 years’ experience with Aon. For more information, contact Cathy at cathy.whitley@aon.com or visit www.cpai.com.

     

     



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