What is already in force rather than newly announced?

Data protection is an existing operating duty, not a new 2026 optional feature. The FTC guide identifies tax-preparation firms within its coverage and explains written security programmes; breach-reporting amendments took effect in May 2024. FTC — Safeguards Rule: What your business needs to know

For adviser selection, request a concise security summary, approved upload channel, access controls, incident contact and AI/subcontractor terms. Avoid asking a supplier to email its entire sensitive security documentation to every bidder. A proportionate diligence process can protect both parties.

Reasonable compensation also remains a live issue rather than a newly invented tax strategy. For S corporation owner-employees, seek a documented rationale and evidence of implementation. IRS — S corporation compensation and medical insurance issues