Kostelanetz partner Caroline Rule was featured on a panel on risk management, “Going to Offshore,” at the 2025 PS+ Leaders Conference, Confidence in Motion, hosted by Aprio in San Antonio, Texas, on May 19, 2025. The PS+ (now Aprio CPA Alliances) Leaders Conference brings together accounting services leaders from across the United States and Canada annually, with more than 50 large and mid-sized firms represented at this year’s conference.

Caroline was joined by fellow panelists Jamie Brandon, chief operating officer of Gallagher Flynn & Company LLP, Michele Graham, partner at Harding Shymanski & Company P.S.C., and Anshul Agrawal, founder of June15 Consulting. The panelists of “Going to Offshore” discussed outsourcing tax preparation overseas, including data protection safeguards for sharing client information and best practices for managing offshore operations. Caroline discussed how Section 7216, its complex associated Treasury Regulations, Rev. Proc. 2013-14, and the FTC Safeguards Rule all govern tax return preparers’ disclosure of taxpayer information outside the United States.

The panelists discussed several key international taxation and data privacy regulations as well.

About Caroline
Caroline is a tenacious advocate for her clients, many of whom face white collar criminal investigations and prosecutions, or civil tax audits and investigations. Caroline has extensive experience in advising accounting firms on how to comply with confidentiality rules protecting disclosure of client tax return information, under Section 7216 of the Internal Revenue Code and associated Treasury Regulations and IRS authorities, the Gramm Leach Bliley Act and FTC Safeguards Rule, and the AICPA Rules of Conduct, particularly as firms begin to outsource return preparation offshore.