Additional Standards and Ethics Rules
Members need to be alert to and comply with all other standards and ethics rules that may apply to them and their practices. Examples of such standards and rules are included on this page
Published on March 28, 2011
Standards and Ethics
This page covers professional standards and ethics in tax practice, including external regulations and tax ethics issues and resources
Published on February 19, 2013
Other AICPA Standards and Ethics Rules
Members who provide tax services are subject to not only the Statements on Standards for Tax Services (SSTS), but also the AICPA Code of Professional Conduct, including all general and technical standards.
Published on February 23, 2011
IRS Letters and Visits to Tax Return Preparers
IRS sent 10,000 letters to tax return preparers to promote compliance and professional ethics among tax preparers
Published on April 17, 2012
...This page contains practice guides, tools, articles and other information related to standards & ethics
Published on July 05, 2011
Exempt Organizations Taxation
Information regarding taxation issues for tax exempt organizations and includes professional standards and ethics; Washington legislation, regulation, and administration; tools and aids; and useful Web site links
Published on April 09, 2013
International Tax Planning Resources
This section covers international taxation issues and contains professional standards and ethics, legislation, regulation, and administration, tools and aids, and useful Web site links
Published on June 18, 2013
March 23, 2012 Tax E-alert Top News, Individual Filing, Voice for the Tax Profession and more
...Retirement Plan Fees, Form 8938, 179 Deduction Limit for Certain S Corporations,vSmall Businesses Offer Retirement Plans, Decanting, Tax Reform Task Force Established, Doing the Right Thing…When Tax Ethics Get Murky, Worker Classification. 2012 Tax Education Program A Note from AICPA’s Member Services Director
Published on March 26, 2012
2005 Checklist for Accountability
Take the ""Accountability Challenge""! This checklist and quiz produced by Independent Sector is designed to help exempt organizations understand requirements for accountability and strengthen their transparency and governance.
Published on April 09, 2013
Congressional Committee Checks In on Registered Tax Preparer Program
While tax professional communities offered diverging opinions of the registered tax return preparer (RTRP) program to a congressional subcommittee, all agreed on one thing—the IRS made a significant effort to listen.
Published on July 29, 2011
IRS Finalizes Circular 230 Regulations
The IRS issued final regulations May 31 implementing components of its initiative to register and regulate all paid tax return preparers.
Published on June 09, 2011
IRS Exempts CPA-Supervised Nonsigners From New Preparer Rules
The IRS released guidance on the implementation of new regulations governing tax return preparers, and provided an exception to its return preparer regulation plan for nonsigning preparers supervised by a CPA, attorney, enrolled agent or other Circular 230 practitioner.
Published on January 28, 2011
IRS Issues Guidance on Fingerprinting, Other Registered Tax Return Preparer Details
The IRS provided more details September 22 of its still-developing requirements for all paid tax return preparers to be registered and undergo a background check, to include fingerprinting.
Published on September 27, 2011
IRS Activates New PTIN System
The IRS deployed a new preparer tax identification number (PTIN) registration system September 28 as a component of its initiative to register and regulate paid tax return preparers.
Published on June 13, 2013
March 9, 2012 Tax E-Alert
This newsletter contains information regarding: Transitional Guidance Released for Temporary Repair Regulations, Form 8938, Portability, PTIN Regulations, Local Tax Refund Refusal Case, Planning Opportunities, Participate on Tax Division Committees.
Published on March 13, 2012