We recently sent a package to our accountant containing important tax records through UPS. They unilaterally changed the address from a business to a vacant apartment. They were lax in their efforts to try to recover the package. Now they tell us they can only reimburse us for the COST OF THE INK to reproduce those documents. They will not even refund the cost to send the package!!
You may want to warn your audience NOT to use UPS for important documents. I was told that they regularly and often change the delivery addresses without contacting the sender or receiving party. Incidentally, both our phone numbers were on this package.
There may also be fraud involved here. When the receiver sees that documents are being sent to accounting firms, this is an opportunity for identity theft by purposely sending packages to vacant apartments/businesses where they can be intercepted.