Compliance glossary
Definition

WISP Template

A starting-point document for a Written Information Security Plan, useful as a structural outline but never sufficient as a finished WISP.

What it means.

A WISP template is a generic outline of policies and procedures intended as a starting point for a firm's own Written Information Security Plan. The IRS publishes a sample WISP within Publication 4557. Industry associations and vendors publish other templates. A template provides structure but does not by itself constitute a compliant WISP because it does not reflect the specific systems, vendors, data flows, or risks of any particular firm. The FTC Safeguards Rule requires a WISP based on a documented risk assessment, which is firm-specific by definition.

Why it matters for CPA firms.

Templates are valuable for organizing the work, but firms that adopt a template verbatim without tailoring it run two risks. First, the WISP describes controls the firm does not actually operate, which creates evidence of misrepresentation in a regulatory inquiry. Second, the WISP misses controls the firm does operate, which fails to give the firm credit. A working WISP must be tailored to your tax software, your data inventory, your team size, and your state breach notification obligations.

Relevant regulations.

  • IRS Publication 4557
  • 16 CFR Part 314

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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