Compliance Glossary
Definition

FTC Safeguards Rule

A federal regulation requiring financial institutions, including tax preparers, to develop and maintain a comprehensive information security program.

What It Means

The FTC Safeguards Rule (16 CFR Part 314) is a regulation under the Gramm-Leach-Bliley Act that requires financial institutions to develop, implement, and maintain a comprehensive information security program. The rule was significantly updated in 2023 to add specific requirements including designating a Qualified Individual, conducting regular risk assessments, implementing access controls, encrypting customer data, and maintaining an incident response plan. Tax preparers, CPAs, and accounting firms are classified as financial institutions under this rule.

Why It Matters for CPA Firms

Non-compliance can result in FTC penalties of up to $46,517 per violation. The 2023 amendments added concrete requirements that many small CPA firms had not previously addressed, including written risk assessments, access control inventories, and incident response plans. Cyber insurers are increasingly requiring documented FTC compliance before issuing or renewing policies.

Relevant Regulations

  • 16 CFR Part 314
  • Gramm-Leach-Bliley Act (GLBA)
  • FTC Act Section 5

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