Other AICPA Standards and Ethics Rules
Members who provide tax services are subject to not only the Statements on Standards for Tax Services (SSTS), but also the AICPA Code of Professional Conduct, including all general and technical standards
Published on February 23, 2011
Standards and Ethics
This page covers professional standards and ethics in tax practice, including external regulations and tax ethics issues and resources
Published on February 19, 2013
AICPA Suggests Refining Tax Return Preparer Registration Proposal
In this letter to Congress, the AICPA provides comments on the legislative proposal requiring the registration of federal income tax return preparers.
Published on March 12, 2012
IRS Activates New PTIN System
The IRS deployed a new preparer tax identification number (PTIN) registration system September 28 as a component of its initiative to register and regulate paid tax return preparers.
Published on June 13, 2013
2/22/2013 Tax E-Alert IRS Releases Additional Forms, 7216 Guidance Deferred, Tax Reform Video, and New Tools for Tax Sea...
In this issue IRS Releases Additional Forms, 7216 Guidance Deferred, Tax Reform Video, and New Tools for Tax Season and Beyond and more..
Published on December 27, 2013
New York State Proposes to Regulate Tax Return Preparers
The New York State Department of Taxation and Finance has proposed amendments to its Personal Income Tax Regulations and Procedural Regulations to regulate tax return preparers.
Published on September 23, 2013
FBAR and FATCA Resources
Many taxpayers are required annually to report foreign bank and financial accounts to the U.S. government on Form TD F 90-22.1, Report of Foreign Bank and Financial Accounts, (often referred to as FBAR) and are required to pay U.S. tax on income of those foreign accounts, as appropriate. This reporting requirement
Published on April 18, 2013
AICPA Summarizes IRS Strengths and Weakness for the Oversight Board
In a testimony before the IRS Oversight Board, the AICPA provided comments on: (1) the future direction of electronic tax administration, (2) enforcement challenges, (3) effective collection strategies, and (4) workforce empowerment.
Published on September 10, 2012
Congress Passes Tax Patent Reform Sends Bill to President
The Senate passed the America Invents Act which now goes to President Barack Obama for his signature. The act reforms the U.S. patent system, and among its provisions is one intended to stop the granting of patents for tax strategies.
Published on September 09, 2011
Proposed Regs. Would Govern Employment Tax Liability of Third-Party Agents
The IRS released proposed regulations that would govern the liability for employment taxes when an employer designates an agent under a “service agreement” to pay its employees and to satisfy all employment tax obligations.
Published on January 28, 2013