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Other AICPA Standards and Ethics Rules 


AICPA Code of Professional Conduct

All AICPA members are subject to the AICPA Code of Professional Conduct, including all general and technical standards.   

Provisions in the Code of Professional Conduct that may be of particular interest to a member’s tax practice include:

For additional information on the AICPA Code of Professional Conduct and related resources, see Professional Ethics under Interest Areas.

Separate Practice Area Standards

Standards for certain specific practice areas also are enforceable under the AICPA Code of Professional Conduct. In addition to the Statements on Standards for Tax Services,  some practice areas standards that may apply to members in tax practice include:

 

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AICPA Sends Congress Recommended Legislative Changes to New Partnership Audit Regime

Press Release The AICPA has submitted to Congress a set of recommended legislative changes to the new Partnership Audit Regime enacted as part of the Bipartisan Budget Act of 2015.
Published on November 17, 2017

Auditing Standards Board

Article The Auditing Standards Board (ASB) is the AICPA’s senior committee for auditing, attestation, and quality control applicable to the perf
Published on January 24, 2017

AICPA Peer Review Documentation Resources

Tools Through their Enhanced Oversights, the AICPA Peer Review Program is finding the most common cause of material non-conformity is a lack of documentation. Peer reviewers will be increasing their emphasis on this area moving forward. These resources can help firms prepare.
Published on January 24, 2017

Invigorate the Focus on Quality Toolkit

Toolkit A component of the AICPA's Enhancing Audit Quality initiative, this toolkit contains resources prepared by the PCPS and Peer Review teams to help your firm review it's quality efforts. Tools include a Tone at the Top checklist, staff training resources and other QC resources.
Published on January 24, 2017

Private Companies Practice Section History

Overview Private Companies Practice Section (PCPS) was founded by a vote of the AICPA Governing Council in 1977 to establish a voluntary quality assurance program within the AICPA for CPA firms, in response to Washington 's scrutiny of several major business failures.
Published on January 24, 2017

Working Paper Templates

Template This practice aid is intended to help auditors document the results of testing while meeting the requirements of AU-C section 230, Audit Documentation.
Published on January 24, 2017

SOC 1 Type 2 Report Documentation Tool

Tools This tool is intended to assist firms in documenting procedures and findings related to controls at a service organization that are likely to be relevant to an employee benefit plan’s internal control over financial reporting.
Published on January 24, 2017

Tax Compliance

Overview The complexities of the Internal Revenue Code, combined with the ever-changing client environment, makes assisting clients with tax compliance a constant challenge. Whether working with federal or state issues, domestic or foreign matters, and individual or business clients, every practitioner must ensure they are technically competent to serve their clients.
Published on January 24, 2017

Annual Tax Compliance Kit

Article
Published on January 24, 2017

Tax Identity Theft Information and Tools

Overview Identity theft is a growing area of concern for taxpayers and practitioners.  The AICPA has created this page to provide members with information about preventing identity theft, including tips to provide clients, and steps to take if it occurs.
Published on January 24, 2017

Due Dates Summary Chart

Overview This is a summary of the various proposals passed in Congress regarding due dates of tax and information returns.
Published on January 24, 2017

2016 Unique State Income Tax Return Considerations for Individual Returns

Practice Guide This guide provides practitioners some of the information they should consider when preparing individual state income tax returns.
Published on January 24, 2017

Peer Review Integrated Management Application (PRIMA)

Overview Access information on the Peer Review Integrated Management Application (PRIMA), a web-based tool to replace the PRISM website.
Published on January 24, 2017

2016 Unique Sate Income Tax Return Considerations for Businesses

Practice Guide This guide provides practitioners some of the information they should consider when preparing business state income tax returns.
Published on January 24, 2017

2016 Form 709 Gift Tax Return Organizer

Tax Organizer As part of our Annual Compliance Kit, the 2016 Form 709 Gift Tax Return Organizer helps practitioners obtain the information needed to prepare the return.
Published on January 24, 2017

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