Accounting Standards for Tax Purposes - Exposure Draft
Issue Brief:
Exposure drafts of AICPA Statements on accounting standards for tax purposes and interpretations are issued by the AICPA to invite public comment before a final pronouncement is issued. The public exposure time varies depending on the complexity of the issue and the circumstances surrounding the need for a new standard or
Published on May 14, 2013
Preview and Analysis of Proposed Statements on Standards for Tax Services Table of Contents
Article:
The Tax Adviser, May 2009. The proposed revised Statements on Standards for Tax Services are previewed in this article.
Published on May 07, 2013
AICPA Tax Standards Strengthened - PDF
Article:
The Tax Advisor, February 2010. Revised Statements on Standards for Tax Services, effective January 1, 2010, reflect revisions and clarifications.
Published on May 01, 2013
SSTS No.3, Certain Procedural Aspects of Preparing Returns
Guidance:
This is Statements on Standards for Tax Services No.3, Certain Procedural Aspects of Preparing Returns.
Published on April 03, 2013
SSTS-No.7,-Form-and-Contact-of-Advice-to-Taxpayers
Guidance:
This is the Statement of Standards for Tax Services No.7, Form and contect of Advice to Taxpayers.
Published on April 02, 2013
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 October 04, 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
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.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
Interpretation No.-1-1, Reporting and Disclosure Standards (2012)
Guidance:
This is Statement on Standards for Tax Services Interpretation No. 1-1, "Reporting and Disclosure Standards".
Published on January 06, 2012
SSTS Interpretation No. 1-1, Realistic Possibility Standard (2000)
Guidance:
This is Statement on Standards for Tax Services Interpretation No. 1-1, "Realistic Possibility Standard" (2000).
Published on January 05, 2012