The International Ethics Standards Board (IESBA) issued an exposure draft on a new ethics rule that would make CPA’s responsible for the work done for a client by someone the CPA referred the client to. The effect is the CPA could be held responsible for the work of an estate attorney he refers his clients to. There is no statute of limitations in this draft.
The AICPA is bound by agreement to make these rules part of their Code of Conduct when finalized. Since most state boards of public accountancy adopt the AICPA Code of Conduct this will impact you even if you are not an AICPA member.
This draft is currently inder review after receipt of many comment letters opposing it.