Statements on Standards for Tax Services
Overview :
This page shows the Statements on Standards for Tax Services (SSTSs), the Interpretations, and the history of the statements. The SSTSs are enforceable tax practice standards for members of the AICPA and apply to all members regardless of the jurisdictions in which they practice.
Published on February 09, 2012
Interpretation No. 1-2, Tax Planning, of Statement on Standards for Tax Services No. 1, Tax Return Positions
Professional Standards :
Statement on Standards for Tax Services Issued by the Tax Executive Committee reflect the AICPA’s standards of tax practice and delineate members’ responsibilities to taxpayers, the public, the government, and the profession (October 2003).
Published on February 01, 2012
Standards and Ethics
Overview :
This page covers professional standards and ethics in tax practice, including external regulations and tax ethics issues and resources.
Published on January 30, 2012
SSTS No.6, Knowledge of Error, Return Preparation and Administrative Proceedings
Guidance :
This is the Statement on Standards for Tax Services No.6, Knowledge of Error, Return Preparation and Administrative Proceedings.
Published on January 06, 2012
SSTS No.5, Departure From a Position Previously concluded in an Administrative Proceeding or Court Decision
Guidance :
This is the Statement on Standards for Tax Services No.5, Departure From a Position Previously concluded in an Administrative Proceeding or Court Decision.
Published on January 06, 2012
SSTS No.4, Use of Estimates
Guidance :
This is the Statement on Standards for Tax Services No.4, Use of Estimates.
Published on January 06, 2012
SSTS No.3, Certain Procedural Aspects of Preparing Returns
Guidance :
This is Statements on Standars for Tax Services No.3, Certain Procedural Aspects of Preparing Returns.
Published on January 06, 2012
SSTS No.2, Answers to Questions on Returns
Guidance :
This is the Statement on Standards for Tax Services No.2, Answers to Questions on Returns.
Published on January 06, 2012
SSTS No.1, Tax Return Positions
Guidance :
This is the Statement on Standards for Tax Services No.1, Tax Return Positions.
Published on January 06, 2012
Interpretation No. 1-2, Tax Planning (2012)
Guidance :
This is the Statements on Standards for Tax Services Interpretation No. 1-2, "Tax Planning".
Published on January 06, 2012