Column in February 2016 The Tax Adviser (written by Gerard H. Schreiber, Jr CPA and edited by Thomas J. Purcell III, CPA JD) advises tax practitioners about the intersection of due diligence and quality control in a tax practice. The article explains how these two practice concerns overlap time wise — from before tax returns are prepared through delivery of those returns and beyond — and should not be treated as separate issues / events. Links to the various ethical requirements for tax practice and when and how to integrate these and other important quality control element sinto a high quality tax practice are also addressed.