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Ethics Technical Correction: 529 Plans [Video]

Ethics Technical Correction: 529 Plans

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The initial guidance for 529 plans was issued back in 2005. Since then, there have been significant changes to how plans are run. The AICPA’s Professional Ethics Executive Committee had received feedback and in the Work Plan looked at reevaluating the area. In September 2022, they issued a technical correction (https://us.aicpa.org/content/dam/aicpa/interestareas/professionalethics/community/exposuredrafts/downloadabledocuments/2022/section529technicalcorrection.pdf) to make the safeguard easier to apply for holders of 529 plan investments.

Do you think the technical correction goes far enough with respect to the changes to the safeguard?

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