Tax Standards

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Statements on Standards for Tax Services

The AICPA’s Statements on Standards for Tax Services (SSTSs) are enforceable tax practice standards for members of the AICPA. The SSTSs apply to all members regardless of the jurisdictions in which they practice and the types of taxes with respect to which they are providing services. The original SSTSs, adopted in 2000, were revised in 2009, effective January 1, 2010. See below for links to the current and the former SSTSs.

            Statements on Standards for Tax Services - Effective January 1, 2010

            Statements on Standards for Tax Services - 2000-2009

SSTS Interpretations

SSTS Interpretation No. 1-1, “Realistic Possibility Standard” (2000)
Interpretation No. 1-1, "Realistic Possibility Standard" of Statement on Standards for Tax Services No. 1, Tax Return Positions (2000), offers guidance to members regarding the “realistic possibility standard." (This Interpretation is included in the SSTSs 2000-2009 document, above.) NOTE: Interpretation No. 1-1 currently is being updated.

SSTS Interpretation No. 1-2, Tax Planning (2003)
Interpretation No. 1-2, "Tax Planning," of Statement on Standards for Tax Services No. 1, Tax Return Positions, offers additional guidance to members regarding providing services in connection with tax planning. Interpretation 1-2 sets forth a five-step process for members to use in providing tax planning opinions and in reviewing third-party opinions. The Interpretation applies to members in public practice as well as those in industry. It also applies both to prospective and completed transactions, including recommending or expressing oral and written opinions on tax return positions, and to tax return preparation.   NOTE: Interpretation 1-2 currently is being updated.

Additional Tax Practice Standards and Ethics Rules
For information on additional standards and ethics rules applicable to tax practice, see Standards and Ethics under the Interest Areas - Tax section of the website.

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Request for Guidance on Implementation of Economic Substance Legislation

Guidance : 2010 request for guidance on implementation on economic substance legislation, Notice 2010-62, regarding the Health Care and Education Reconciliation Act of 2010.
Published on March 14, 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

Statements on Standards for Tax Services

Practice Aid : This section covers AICPA professional standards and ethics in delivering tax services, including the Statements of Standards for Tax Services.
Published on July 19, 2011

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