Standards and Ethics 

    Multiple professional standards and ethics rules can apply to a member's tax practice and can be found in sources such as:
     

    For federal tax practice –


    This section provides: access to and guidance on many of these standards and rules, practice aids to assist in complying with them and comment letters advocating on behalf of AICPA members and the public regarding the content and enforcement of those standards and rules.

    Developments 

    New SSTS Interpretation No. 1-1, "Reporting and Disclosure Standards" and Interpretation No. 1-2, "Tax Planning" of Statement on Standards for Tax Services No. 1, Tax Return Positions - effective January 31, 2012
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