Statement on Standards for Tax Services

Your success as a CPA depends, in large part, on your reputation for honesty, integrity and professionalism. Statements on Standards for Tax Services (SSTS) Nos. 1-8 reflect the AICPA's standards of ethical tax practice and delineate AICPA members' responsibilities to taxpayers, the public, the government, and the profession. The SSTSs spell out the CPAs obligation regarding:

• Examining or verifying certain supporting data
• Using the taxpayer's estimates in the preparation of a tax return
• Recommending a tax return position that departs from the position determined in an administrative proceeding or in a court decision with respect to the taxpayer's prior return
• Becoming aware of an error in a taxpayer's previously filed tax return or of a taxpayer's failure to file a required tax return
• Providing advice to a taxpayer

 

Note: This product is an electronic PDF file that will be accessible immediately after completing your purchase. Access to this file expires 90 days from purchase date. Be sure to save a copy of the file to your hard drive. The contents of the PDF file is copywritten by the AICPA. For multiple copy reprint permission, log onto https://util.aicpa.org/feedback/cpyright.htm.

This product is also available in Paperback.
      
Please note this product purchase is non-refundable. For more information about this product or service concerns, please contact the AICPA Service Center at service@aicpa.org or call 888-777-7077.