In prepared remarks before the American Institute of Certified Public Accountants (AICPA) on Oct. 26, 2009, Internal Revenue Service (IRS) Commissioner Douglas Shulman announced the formation of the Global High Wealth Industry (GHWI) group. The new unit, which includes IRS compliance experts, will focus on high-wealth individuals in an effort to examine their increasingly complex tax planning. Although the group is still in its early stages, it has begun conducting meticulous audits of the nation’s wealthiest individuals, dramatically altering the audit process.