Standards and Ethics
This page covers professional standards and ethics in tax practice, including external regulations and tax ethics issues and resources.
Published on July 08, 2014
Statements on Standards for Tax Services Overview
This section covers AICPA professional standards and ethics in delivering tax services, including the Statements of Standards for Tax Services.
Published on April 11, 2013
Tax Return Positions FAQs
This is informal guidance, in the form of Q&As related to SSTS No. 1 Tax Return Positions. The Q&As are relevant real life examples that practitioners can come across in practice.
Published on November 26, 2012
Request for Guidance on Implementation of Economic Substance Legislation
2010 request for guidance on implementation on economic substance legislation, Notice 2010-62, regarding the Health Care and Education Reconciliation Act of 2010.
Published on March 14, 2012
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