Taxguybill is right on that ..Also it is the clients responsibility to make sure 1099 forms are issued... Unless that client has a specific written agreement with the CPA for that CPA to provide advice concerning that matter or to prepare those returns, one cannot expect it and one cannot blame the accountant for that... most individual 1040 clients only come in once a year, we cannot be expected to hold their hands throughout the year and babysit them... disgruntled clients like to blame accountants for everything, they need to look in the mirror... Just my opinion...