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    Other AICPA Standards and Ethics Rules 


    AICPA Code of Professional Conduct

    All AICPA members are subject to the AICPA Code of Professional Conduct, including all general and technical standards.   

    Provisions in the Code of Professional Conduct that may be of particular interest to a member’s tax practice include:

    For additional information on the AICPA Code of Professional Conduct and related resources, see Professional Ethics under Interest Areas.

    Separate Practice Area Standards

    Standards for certain specific practice areas also are enforceable under the AICPA Code of Professional Conduct. In addition to the Statements on Standards for Tax Services,  some practice areas standards that may apply to members in tax practice include:

     

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    Tax Compliance

    Overview The complexities of the Internal Revenue Code, combined with the ever-changing client environment, makes assisting clients with tax compliance a constant challenge. Whether working with federal or state issues, domestic or foreign matters, and individual or business clients, every practitioner must ensure they are technically competent to serve their clients.
    Published on March 31, 2015

    2014 Busy Season Resource Page

    Overview Busy Season webpage providing quick links to tax season tools and resources for the 2014 filing season.
    Published on March 31, 2015

    2014 Tax Season Resources

    Practice Aid This Tax Season Resources page has been developed to provide up to date information and tools for busy season.
    Published on March 31, 2015

    AICPA Recommends Business Income Tax Reform Proposals to Senate Finance Committee Working Group

    Media Advisory The letter focuses on four key issues:Cash Method of Accounting, Tax Return Due Date, Simplification.Alternative Minimum Tax Repeal. Pass-Through Business Income Taxation
    Published on March 31, 2015

    AICPA Chart of States With and Without State Tax Tribunals

    Article This is the AICPA summary matrix chart of states with and without state tax tribunals
    Published on March 31, 2015

    AICPA SFC Business Income Tax Reform Proposals Letter

    Comment Letter This document contains a comment letter to the Senate Finance Committee Tax Reform Working Group on tax reform issues.
    Published on March 31, 2015

    Annual Dues

    Article AICPA Membership annual dues information.
    Published on March 31, 2015

    Louisiana State Resource and Contact Information

    Link Louisiana state resources in the areas of accountancy, government, study, and taxes.
    Published on March 31, 2015

    Kentucky State Resource and Contact Information

    Link Kentucky state resources in the areas of accountancy, government, study, and taxes.
    Published on March 31, 2015

    Position Statement of the Executive Director of the Washington State Board of Accountancy Regarding Services to Marijuan...

    Rules and Regulations The Washington State Board of Accountancy’s position on CPAs providing services to commercial businesses that produce, process, and/or sell marijuana and marijuana products.
    Published on March 31, 2015

    Tax Resource Library

    Tools The AICPA Tax Resource Library is the main access point for tax information, guidance, resources and practice aids specifically designed for the CPA tax practitioners.
    Published on March 31, 2015

    Affordable Care Act (ACA) - Tax Season Resources for CPAs

    Overview Tax season resources for CPAs to quickly navigate the health care reform reporting requirements under the Affordable Care Act for 2014 individual income tax returns.
    Published on March 31, 2015

    AICPA Recommends Change to Return Due Dates

    Overview This page provides history, background and links related to the recommendation to change the due dates for certain tax returns.
    Published on March 31, 2015

    2015 Team and Review Captain Checklists

    Checklist Team or Review Captain Checklists contain all of the instructions, checklists and materials you need to perform a peer review.
    Published on March 31, 2015

    2015 Tax Advocacy Comment Letters

    Comment Letters Recent comment letters submitted by the tax section.
    Published on March 31, 2015

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