AICPA Tax Section White Papers 


Featured Tax Section White Papers
2012 PCPS Succession Survey - Sole Proprietor / Practitioner

Statements on Standards for Tax Service Nos. 1-7

SSTS's are enforceable tax practice standards for AICPA members. The SSTSs apply to all members and delineate members' responsibilities to taxpayers, the public, the government and the profession.

Criminal Matters and the CPA: Practical Guide

SSTS Interpretation No. 1-1, "Reporting and Disclosure Standards of Statement"

An interpretation of Statement on Standards for Tax Services No. 1, Tax Return Positions (AICPA, Professional Standards). SSTS No. 1 contains the standards a member should follow when recommending tax return positions or preparing or signing tax returns.
Criminal Matters and the CPA: Practical Guide

Client Criminal Matters and the CPA: Practical Guide

This guide provides practical insights about issues the CPA should be aware of and procedures the CPA should follow when providing advice to a taxpayer the CPA believes may face possible exposure to allegations of fraud or other criminal misconduct.
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