• News & Resources
• Technical Resources
  • Tax
    • CCH Online Tax Research
    • SALT Resources
    • Tax Podcasts
    • CCH Tax Deadline Calendar
    • Tax Communities
  • Audit
    • Single Audit Resources
  • Beneficial Ownership Information
  • Cannabis
  • QM Standards
• Business Resources
  • Human Resources
    • HR Hotline
    • HR Webinar Archive
    • HR Assessment
    • HR Articles
    • Sample HR Documents
    • Return to Work Resources
  • Data Privacy and Protection
• Accounting Firm Management
  • Small Firm Special Interest Section
  • Client Letters
  • Engagement Letters
  • Client Record Retention Guidelines
  • MAP Survey
    • Download Results
  • Customized CPE Training
  • Career Center
• Publications
  • Footnote
    • Issue Archive
    • Regular Columns
    • Articles by Topic
    • Write for the MNCPA
  • eNewsletters
    • This Just In
    • Legislative Digest
    • Firm Administrator Bulletin
    • Accounting Educator
    • Student eNews
  • CPA Stories
  • MNCPA Perspectives
    • Topics
    • Authors
    • Archive
  • Tax Podcasts
    • Archive
  • Articles by Topic
• Wellness Resources
  • Step Challenge
    • Step Challenge FAQs
  • Wellness Webinars
• Knowledge Hub
• Webinar Archive
• Rules & CPA Certification
  • CPE Log
  • CPE Rules
  • CPA Certificate Information
    • Applying for Your Certificate
    • First Year Requirements
    • Certificate Renewal
  • Certificate Status
    • Active vs. inactive: What's the Difference?
    • Convert to Active CPA
    • Love Your CPA Letters?
    • Retired CPA Status
    • Videos
  • Firm Requirements
    • Firm Permit Renewal
    • Firm Name Changes
  • MNCPA and BOA Differences
  • Preparing for the CPA Exam
    • Educational Requirements
    • Experience Requirements
    • Applying to Take the Exam
    • Becoming a CPA FAQ
  • FAQ
• Peer Review
  • PRIMA info
  • Review Process
  • Fees
  • Pay Peer Review Invoice
  • Find a Reviewer
  • Become a Peer Reviewer
  • AICPA Resources
  • FAQ
• Press Room
  • MNCPA Overview
    • About the MNCPA
    • Leadership Bios
      • Board Chair
      • President and CEO
  • MNCPA in the News
  • Connect with a Media Spokesperson
  • MNCPA Logo Usage
• Professional Ethics
  • Ask an Ethics Question
  • Filing an Ethics Complaint
  • Responding to an Ethics Complaint
  • Professional Ethics Resources

About the Author

Joseph Petito, Esq.

Joseph Petito, Esq., is a retired principal with PwC and former legislative manager with the AICPA who now serves on Maryland's Board of Public Accountancy.