Statements on Standards for Tax Services

Statements on Standards for Tax Services 

The AICPA’s Statements on Standards for Tax Services (SSTSs) are enforceable tax practice standards for members of the AICPA. The SSTSs apply to all members regardless of the jurisdictions in which they practice and the types of taxes with respect to which they are providing services. The SSTSs and interpretations delineate members' responsibilities to taxpayers, the public, the government, and the profession. They are intended to be part of an ongoing process of articulating standards of tax practice for members.

Under a 1999 resolution of AICPA Council, the Tax Executive Committee was authorized to promulgate professional practice standards with respect to tax services.  These enforceable SSTSs apply to all tax services, and are designed to:

  • Identify and develop appropriate standards in providing tax services and promote their uniform application by CPAs.
  • Increase the understanding of CPA responsibilities by Treasury and IRS officials and encourage the development of similar standards for their personnel.
  • Foster increased public compliance with and confidence in our tax system through awareness of good standards of tax practice.
  • Enhance the CPA professional designation.

The SSTSs were originally issued in 2000 and were updated in 2009. The full text of the current SSTSs are available below, along with additional guidance and answers to common questions.

Tax Standards and Interpretations



Frequently Asked Questions
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