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 and information on tax ethics & professional standards for tax practice, as well as practice aids and resources to help members elevate their practices and maintain the highest ethical standards.

For more information, visit Professional Ethics under Interest Areas for other ethics related guidance and resources, or view the complete list of the standards and statements that the AICPA develops, issues, and enforces.

  Join the Tax Section today to gain access to these resources along with other benefits.


Featured Resources

Guidance

ID theft

Tax Ethics & Professional Standards Guidance 

Resource page providing an overview of guidance on tax ethics and professional standards.

Statement on Standards for Tax Services

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

Due Diligence in Tax Services


Practice guide delivering guidance as to what due diligence consists of in the context of tax services.


Checklist, Practice Guides, and Templates

Videos, Webcasts, and Other Media
  • Tax Ethics: A Comprehensive Review for CPAs in Practice, Oct. 2015: In this archived webcast, you will hear about the ethical requirements tax CPAs must adhere to by reviewing the AICPA’s Statements on Standards for Tax Services (SSTSs) and other ethical standards. Make sure to download slides to follow along.

Other Resources

Learning

Virtual

  • Accountants Liability - Raise your Risk IQ (Tax Focus): Nov. 9, 2016 (1:00 pm - 4:30 pm ET): This interactive online learning webcast will provide you with risk management techniques to incorporate into your daily practice. Join practitioners, the AICPA and CNA, the endorsed underwriter for the AICPA Professional Liability Insurance Program, for a panel discussion about professional liability exposures arising from the delivery of tax and related services.

Self-Study

In-Person

  • AICPA National Tax Conference: Nov. 14-15, 2016: Attend the Attend the AICPA National Tax Conference in Washington, DC and remain up-to-date on critical issues and changing tax legislation that affect you and your clients.

 This symbol identifies tools and resources available exclusively for Tax Section members. When accessing premium member-only content within the Tax Resource Library, you will be prompted to enter your user ID and password to validate your Tax Section membership.

Unable to find the resource you're looking for? Recommendation button
Copyright © 2006-2016 American Institute of CPAs.