Educational Scenario: This is a fictional case study created for educational purposes. Business details are not real, but the attack methods and impacts represent documented cybersecurity threats.

Accounting
High Impact
Credential Harvesting
Educational Scenario

CPA Firm Tax Season Data Breach

During tax season, criminals spoofed a CPA firm's emails to harvest client tax documents and financial information.

Potential Impact
$95,000
Timeline
6 weeks
Business Size
5 CPAs, 12 staff members
Scenario Location
Phoenix, Arizona
Attack Timeline Scenario
1

Campaign Begins

February 15, 2024

Criminals begin sending emails to the firm's clients requesting 'additional tax documents' for their 2023 returns

2

Scale Increases

March 1, 2024

Attack scales up during peak tax season, with hundreds of spoofed emails sent weekly

3

Client Complaints

March 20, 2024

Clients begin calling about suspicious emails requesting W-2s and bank statements

4

Breach Discovery

April 2, 2024

Firm discovers 85 clients had provided sensitive tax documents to criminals

5

Full Impact

April 15, 2024

Investigation reveals criminals filed fraudulent tax returns for 23 clients using stolen information

Potential Impact Analysis

Financial Impact

$95,000 in notification costs, credit monitoring, legal fees, and IRS penalties

Operational Impact

6-week disruption during peak tax season, manual verification of all client communications

Reputation Impact

Lost 30% of client base, negative CPA community publicity, referral network damage

Legal Impact

State board investigation, client lawsuits, IRS scrutiny of all filings

Technical Attack Details

Attack Method

Sophisticated email spoofing campaign timed to coincide with tax document requests

Common Vulnerabilities

  • No email domain authentication
  • Clients accustomed to email requests for documents
  • No secure client portal for document sharing
  • Generic email templates easy to replicate

Types of Data at Risk

  • Social Security numbers
  • W-2 and 1099 forms
  • Bank account information
  • Previous year tax returns
  • Business financial statements
Key Lessons
  • Tax season creates perfect cover for credential harvesting
  • Clients trust familiar communication patterns
  • Secure document portals are essential for sensitive data
  • Timing of attacks often coincides with business cycles
Prevention Measures
  • Implement SPF and DMARC before tax season
  • Use secure client portals for all document requests
  • Never request sensitive documents via email
  • Client education about secure communication methods
  • Multi-factor authentication for all systems
Educational Outcome

The firm lost 30% of its clients and had to hire additional staff to handle the regulatory requirements. They now use only secure client portals for document sharing and have implemented strict email security measures. The managing partner retired early due to the stress of the incident.

Protect Your Business from These Threats

This scenario shows how these attacks can be prevented with proper email security measures. Get a free scan to see if your business is vulnerable.