Over the past three decades CPAs have expanded the planning advice they provide to individuals and families as it relates to such areas as estate, retirement, risk management and investment planning. To adapt to a rapidly evolving profession and regulatory landscape for CPAs, the AICPA developed the Statement on Standards in Personal Financial Planning Services (SSPFPS) to protect the public and our members. The objective of the statement is to provide guidance and establish enforceable standards to assist members in