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of <h1>New Guidelines: Complete Firm Assessments Before Partner Assessments to Prevent Revenue Loss Due to Lack of Follow-Up.</h1> The Board has observed that partner assessments are often completed before firm assessments, leading to potential revenue loss due to lack of follow-up. To address this, it is instructed that partner assessments should only be completed after firm assessments when handled by the same assessing officers. If different officers are involved, the partner's assessing officer must obtain the firm's assessment order. If a partner's assessment is completed first, the firm's assessing officer must communicate the profit share to rectify the partner's assessment. These instructions should be communicated to all relevant officers.
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