Compliance glossary
Definition

PTIN and WISP Attestation

The IRS requirement that tax professionals attest to having a Written Information Security Plan when renewing their Preparer Tax Identification Number.

What it means.

When tax professionals renew their Preparer Tax Identification Number (PTIN) annually, the IRS asks them to confirm they maintain a data security plan (a WISP) consistent with IRS Publication 4557 and Publication 5708. The attestation is a formal declaration. Tax preparers who attest to having a WISP but do not actually maintain one can face PTIN suspension, EFIN action, and potential perjury exposure on the renewal application.

Why it matters for CPA firms.

Studies consistently show that a large share of tax professionals attest to having a WISP without actually maintaining one. The IRS has been clear that attestation without substance is not compliant. The WISP must exist in writing, must reflect the firm's actual operations, and must be reviewed periodically. Cyber insurers and IRS investigators both look for the WISP as the first piece of evidence in any incident review.

Relevant regulations.

  • IRS Publication 4557
  • IRS Publication 5708
  • IRC Section 7216

How Kompflow helps.

The WISP Generator module handles this for your firm, personalized to your software, team size, and state requirements.

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