Tax Ethics & Professional Standards 

CPA tax practitioners are subject to many different standards and ethics rules, including AICPA enforceable tax ethics, Circular 230, the Internal Revenue Code, state licensing boards and other regulatory agencies, professional associations, and various other laws and regulations. This page provides guidance on tax ethics and professional standards for tax practitioners, as well as practice aids and resources to help members elevate their practices and maintain the highest ethical standards.

Visit Professional Ethics for other ethics-related guidance and resources, or view the complete list of the standards and statements that the AICPA develops, issues, and enforces.

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Featured Resources


New! Levels of Confidence for Tax Return Positions

Understand the relationship between the levels of confidence, disclosure, and potential penalties for preparers and taxpayers.

Statements on Standards for Tax Services (SSTSs)

Overview and guidance page on the SSTSs that provides FAQs, a complete copy of the standards, and more.  

New! Attorney Client Privilege and Use of Kovel Arrangements

FAQs about the privileges and protections afforded to a CPA who provides tax services.

Checklist, Practice Guides, and Templates

Videos, Webcast Archives, and Other Media
  • Tax Practice Quarterly: Annual Tax Ethics Update : Webcast archive that discusses real-world ethical dilemmas CPA tax practitioners commonly encounter including an explanation of various ethical rules and standards, examples, and recent case studies to reinforce how the rules are applied. Download the slides .

Other Resources



  • Tax Practice Quarterly: Annual Tax Ethics Update, Oct. 26, 1pm ET, 2 CPE credits: This webcast will address current topics and issues on ethics affecting CPAs including a discussion on the plans to revise Circular 230 by the IRS. Free for Tax Section members.


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Reviewed August 17, 2017
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