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    AICPA Comments on Circular 230 - October 2010

    Comment Letter ...Circular 230, the regulations that currently govern the practice of certified public accountants and certain other tax professionals before the Service. The Proposed Regulations provide for modifications to the general standards of practice before the IRS
    Published on November 02, 2010

    Other AICPA Standards and Ethics Rules

    Professional Standards 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 August 27, 2014

    Tax Section Membership

    Overview ...takes it one step further by providing additional tax practice tools and aids, resources and guidance to help CPA tax practitioners elevate their practices and maintain the highest ethical standards. Don’t get lost in the fog of legislative changes, developing tax issues and newly evolving tax planning
    Published on September 22, 2014

    Tax Ethics & Professional Standards

    Overview This page provides guidance and information on tax ethics & professional standards for tax practice, as well as practice aids and resources to help members elevate their practices and maintain the highest ethical standards
    Published on September 16, 2014

    Regulations Issued on Repair Expenditures

    News The IRS issued long-awaited regulations regarding the treatment of expenditures incurred in selling, acquiring, producing, or improving tangible assets, including rules on determining whether costs related to tangible property are deductible repairs or capital improvements.
    Published on December 28, 2011

    IRS Preparer Registration Plan Moves Forward

    News The IRS issued proposed regulations that would put into place many of the parts of its plan to register and regulate tax return preparers.
    Published on May 13, 2013

    Appropriate Disclosure for Purposes of Paragraph 5(a) and (b) of Statement No. 1

    FAQ Statement on Standards for Tax Services (SSTS) - Appropriate Disclosure for Purposes of Paragraph 5(a) and (b) of Statement No. 1
    Published on August 27, 2014

    Circular 230

    Professional Standards This page contains guidance, information, practice aids and other resources related to Circular 230, which govern a CPA’s practice before the Internal Revenue Service.
    Published on September 10, 2014

    AICPA Testifies at IRS Hearing on User Fee Regulations

    News Edward Karl, the AICPA’s vice president of taxation, testified on August 24 at an IRS hearing on proposed regulations relating to the user fee aspect of the Service’s proposal to require all paid tax return preparers to obtain a preparer tax identification number (PTIN) and use it on all tax
    Published on January 28, 2011

    AICPA Actions Regarding the IRC Section 6694 Preparer Penalty Standard (2007-2009)

    Article ...The AICPA actively engaged in both legislative and regulatory efforts in response to the May 2007 revisions to the section 6694 preparer penalty standards, specifically with respect to the "more likely than not" standard. I. May 2007 Revision
    Published on September 10, 2012

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