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
Letter from AICPA Tax Executive Committee to IRS Commissioner Shulman RE Notice 2009-60, Standards of Conduct for the Ta...
Letter from AICPA Tax Executive Committee to IRS Commissioner Shulman RE: Notice 2009-60, Standards of Conduct for the Tax Return Preparer Community and Increased Taxpayer Compliance
Published on April 17, 2012
Circular 230 Revisions Finalized
Journal of Accountancy, December 2007. The Treasury Department issued final regulations amending a number of Circular 230 standards, including sections on conflicts of interest, contingent fees, conduct for which practitioners may be sanctioned and publicity of disciplinary hearings. Most of the changes became effective upon their issuance on Sept. 26
Published on April 22, 2010
AICPA Develops Report on Civil Penalty Reform
The AICPA report on civil penalty reform calls on Congress to review the current civil tax penalty structure and consider modifications to ensure such penalties deter bad conduct without deterring good conduct or punishing the innocent
Published on March 08, 2012
History and Background of the IRS Preparer Regulation (PTIN) Program
In September, 2009, the Internal Revenue Service (IRS) began rolling out a comprehensive program to regulate the tax preparation industry and ensure that certa
Published on February 02, 2013
Tax Practice Responsibilities
The Tax Practice Responsibilities Committee monitors and makes recommendations on internal and external rules. In addition, they also maintain relations with the Director of the IRS Office of Professional Responsibility, who has authority to discipline practitioners in their practice before the IRS. Find out more here.
Published on February 04, 2013
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
IRS Preparer Compliance Initiative
This page provides an overview of the IRS "Letters and Visits" program, information on our advocacy efforts as we work with the IRS to address member' concerns about this year's campaign, as well as links to related articles and resources for tax practitioners.
Published on April 23, 2013
Congress Sends Repeal of 3% Government Contractor Withholding to President
The House of Representatives passed a bill that will repeal a 3% government contractor withholding requirement. The bill now goes to President Barack Obama for his signature.
Published on November 17, 2011
AICPA Suggests Refining Tax Return Preparer Registration Proposal
In this letter to Congress, the AICPA provides comments on the legislative proposal requiring the registration of federal income tax return preparers.
Published on March 12, 2012