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Statements on Standards for Tax Services

Accounting Standards for Tax Purposes - Exposure Draft 

The Tax Executive Committee (TEC) is responsible for developing and issuing the AICPA Statements on Standards for Tax Services and interpretations of those standards and for monitoring those standards and interpretations and making revisions as needed. The TEC utilizes a process that includes deliberation in meetings open to the public, public exposure of proposed standards and interpretations, and a formal vote. Exposure Drafts of these standards and interpretations are issued by the AICPA to invite public comment before a final pronouncement is issued. The public exposure time varies depending on the complexity of the issue and the circumstances surrounding the need for a new standard or interpretation.

SSTS Interpretations No. 1-1 and No. 1-2

On February 3, 2011, revised SSTS Interpretations No. 1-1, "Reporting and Disclosure Standards," and No. 1-2, "Tax Planning," were exposed for comment.  These proposed, revised interpretations incorporate revisions made to SSTS No. 1, Tax Return Positions, that became effective on January 1, 2010 and provide members with additional guidance on the application of SSTS No. 1.  For additional information regarding the exposure draft and the submission of comments, please see the documents listed below.  The comment period ended on May 15, 2011.


UPDATE:
  At their August meeting, the Tax Executive Committee voted to approve Interpretations No. 1-1 and 1-2.  There were no comments during the exposure period so the draft was approved without changes.  Final publication and issuance is expected later this fall.  (This updated was posted 08/30/2011)

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Accounting Standards for Tax Purposes - Exposure Draft

Issue Brief Exposure drafts of AICPA Statements on accounting standards for tax purposes  and interpretations are issued by the AICPA to invite public comment before a final pronouncement is issued. The public exposure time varies depending on the complexity of the issue and the circumstances surrounding the need for a new standard or
Published on May 14, 2013

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

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

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

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

Statements on Standards for Tax Services

Overview This page shows the Statements on Standards for Tax Services (SSTSs), the Interpretations, and the history of the statements.  The SSTSs are enforceable tax practice standards for members of the AICPA and apply to all members regardless of the jurisdictions in which they practice.
Published on October 04, 2012

Interpretation No. 1-2, Tax Planning, of Statement on Standards for Tax Services No. 1, Tax Return Positions

Professional Standards Statement on Standards for Tax Services Issued by the Tax Executive Committee reflect the AICPA’s standards of tax practice and delineate members’ responsibilities to taxpayers, the public, the government, and the profession (October 2003).
Published on February 01, 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.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.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.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 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

Interpretation No. 1-2, Tax Planning (2012)

Guidance This is the Statements on Standards for Tax Services Interpretation No. 1-2, "Tax Planning".
Published on January 06, 2012

Interpretation No.-1-1, Reporting and Disclosure Standards (2012)

Guidance This is Statement on Standards for Tax Services Interpretation No. 1-1, "Reporting and Disclosure Standards".
Published on January 06, 2012

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

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