1) Creates an emotional/stressful situation that reduces carefulness (e.g., checking where the links are directing)
2) Establishes legitimacy: using existing organizations and quoting organization internal processes
3) Has a call to action: next steps require a response (via infected link)
Quite sophisticated, unfortunately. Here’s the full message:
SUBJECT: Termination of your CPA license.
FROM : Alicia Houston <email@example.com>
You’re receiving this email as a Certified Public Accountant and a member of AICPA.
Having trouble reading this email? View it in your browser.
Revocation of Accountant status due to income tax fraud accusations
Valued accountant officer,
We have been notified of your recent involvement in tax return fraudulent activity on behalf of one of your clients. According to AICPA Bylaw Subsection 730 your Certified Public Accountant license can be terminated in case of the fact of presenting of a false or fraudulent income tax return on the member’s or a client’s behalf.
Please find the complaint below below and respond to it within 21 days. The failure to provide the clarifications within this period will result in cancellation of your CPA license.
The American Institute of Certified Public Accountants.