As members of parliament are fast coming to grips with, Australians can hold foreign citizenship without being aware of it. Your clients could have US citizenship without necessarily realising it, having never lived in or been born in the US. Partner at Moodys Gartner, Roy Berg, speaks to Accountants Daily editor Katarina Taurian about the dizzying level of detail you need to be aware of for your clients who are US citizens, or Australian citizens with ties or investments in the US. Mr Berg gives his five top areas to look out for when assessing your client's situation, and accountants will be surprised at the "honest mistakes from honest people" that might be lingering in your client base. http://www.accountantsdaily.com.au