Revised Statements on Standards for Tax Services Take Effect Jan. 1, 2010
Article:
Journal of Accountancy, December 2009. The AICPA released revised Statements on Standards for Tax Services (SSTS), effective January 1, 2010. The most significant revisions were to SSTS No. 1 and SSTS No. 7 (formerly SSTS No. 8
Published on April 20, 2010
SSTS Interpretation No. 1-1, Realistic Possibility Standard (2000)
Guidance:
This is Statement on Standards for Tax Services Interpretation No. 1-1, "Realistic Possibility Standard" (2000).
Published on January 05, 2012
Tax-Planning Services for Clients or Employers
Article:
Journal of Accountancy, December 2003. Interpretation 1-2, Tax Planning, was issued to provide members with broader guidance on tax planning with respect to both tax shelter and non-tax shelter transactions.
Published on April 20, 2010
SSTS No.1, Tax Return Positions
Guidance:
This is the Statement on Standards for Tax Services No.1, Tax Return Positions.
Published on January 06, 2012
AICPA Tax Standards Strengthened - PDF
Article:
The Tax Advisor, February 2010. Revised Statements on Standards for Tax Services, effective January 1, 2010, reflect revisions and clarifications.
Published on May 01, 2013
A New Standard of Tax Practice
Article:
Journal of Accountancy, November 2000. In 2000, the AICPA adopted eight Statements on Standards for Tax Services as enforceable standards for AICPA members, replacing the Statements on Responsibilities in Tax Practice. This article discusses what issues the Tax Executive Committee faced in turning the advisory SRTPs into mandatory SSTSs and how
Published on April 20, 2010
SSTS No.5, Departure From a Position Previously concluded in an Administrative Proceeding or Court Decision
Guidance:
This is the Statement on Standards for Tax Services No.5, Departure From a Position Previously concluded in an Administrative Proceeding or Court Decision.
Published on January 06, 2012
SSTS No.2, Answers to Questions on Returns
Guidance:
This is the Statement on Standards for Tax Services No.2, Answers to Questions on Returns.
Published on January 06, 2012
SSTS Interpretation No. 1-1 and Interpretation No. 1-2
Professional Standards:
The AICPA Interpretation No. 1-1, "Reporting and Disclosure Standards" and Interpretation No. 1-2, "Tax Planning" of Statement on Standards for Tax Services No. 1, Tax Return Positions (effective January 31, 2011).
Published on December 22, 2011
Preview and Analysis of Proposed Statements on Standards for Tax Services Table of Contents
Article:
The Tax Adviser, May 2009. The proposed revised Statements on Standards for Tax Services are previewed in this article.
Published on May 07, 2013
SSTS-No.7,-Form-and-Contact-of-Advice-to-Taxpayers
Guidance:
This is the Statement of Standards for Tax Services No.7, Form and contect of Advice to Taxpayers.
Published on April 02, 2013
Strengthening Tax Services Foundation
Article:
Journal of Accountancy, May 2009. Proposed revised Statements on Standards for Tax Services (SSTSs) have been exposed for comment. The proposed SSTSs reflect updates and clarifications to the current SSTSs.
Published on April 20, 2010
SSTS No.4, Use of Estimates
Guidance:
This is the Statement on Standards for Tax Services No.4, Use of Estimates.
Published on January 06, 2012
SSTS No.6, Knowledge of Error, Return Preparation and Administrative Proceedings
Guidance:
This is the Statement on Standards for Tax Services No.6, Knowledge of Error, Return Preparation and Administrative Proceedings.
Published on January 06, 2012
SSTS No.3, Certain Procedural Aspects of Preparing Returns
Guidance:
This is Statements on Standards for Tax Services No.3, Certain Procedural Aspects of Preparing Returns.
Published on April 03, 2013