Thank you, Ironman. Thank you, Bob.

I see a few California statutes which are relevant, but I don't see one that directly states that a CPA is a mandatory reporter.

Right now, we are trying to get information from the attorney to file 1099s (for the elderly individual and for the Special Needs Trust). I think it is best that I don't file a 1099 for the amount paid to the attorney unless I am absolutely certain of the amount. I suppose it could be claimed that preparing a 1099 with an amount lower than actually paid to him is assisting a crime. I don't know.

15610.30. (a) “Financial abuse” of an elder or dependent adult occurs when a person or entity does any of the following:

(1) Takes, secretes, appropriates, obtains, or retains real or personal property of an elder or dependent adult for a wrongful use or with intent to defraud, or both.

(2) Assists in taking, secreting, appropriating, obtaining, or retaining real or personal property of an elder or dependent adult for a wrongful use or with intent to defraud, or both.