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    Other AICPA Standards and Ethics Rules

    Guidance 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

    International Tax Resource Center

    Tools The International Tax Resource Center provides checklists, practice guides, and other tools and aids for members who specialize and/or want to know more about international taxation.
    Published on April 11, 2014

    Letter from AICPA Tax Executive Committee to IRS Commissioner Shulman RE Notice 2009-60, Standards of Conduct for the Ta...

    Comment Letter 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

    AICPA Develops Report on Civil Penalty Reform

    Report 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

    Circular 230 Revisions Finalized

    Article 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

    History and Background of the IRS Preparer Regulation (PTIN) Program

    Article 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

    Article 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 28, 2014

    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 February 19, 2013

    IRS Preparer Compliance Initiative

    Overview 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

    Treasury Department Circular No. 230

    Article This section contains information and resources related to Treasury Department Circular No. 230.
    Published on December 05, 2012

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