Standards and Ethics
This page covers professional standards and ethics in tax practice, including external regulations and tax ethics issues and resources
Published on July 08, 2014
Tax Ethics & Professional Standards
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
Published on January 30, 2015
Issue Spotlight - Charging Contingent Fees for Tax Services
Oct. Tax Section News article regarding contingent fees for tax services.
Published on October 31, 2014
FSA Certification Letter Guidance
The FSA requested "certification" letters from various participants that had applied for farm subsidies. The FSA and the AICPA came to a resolution on an agreed upon statement letter that CPAs could provide the FSA. We encourage all other alternatives be exhausted before a member decides to sign-off on the
Published on August 25, 2014
AICPA Provides Guidance on FSA Certification Letters
Tthe AICPA has worked with the FSA to create a certification letter CPAs can use when their clients are asked to certify income and is providing its members with sample engagement and disclosure letters to be used in connection with providing a certification letter for clients.
Published on August 24, 2012
Email Disclaimers Under the Revised Circular 230
Issue spotlight article from Sept. Tax Section News e-newsletter.
Published on September 26, 2014
June 6, 2012 Tax E-Alert Top News, Tools & Resources and Announcements & Events (New Tax Section Webinar Series)
In this issue: AICPA Working on a Resolution for FSA Letter Requesting CPA Certification, Hiring Veterans Can Provide Significant Tax Credits to Employers, 2011 FBARs Must Be Received by June 29, 2012, Are Your Clients Happy with You, Get More Value From the Time Your Firm Spends on Tax Checklists!
Published on September 14, 2012
You Asked. We Listened. Check Out the New AICPA Tax Website.
Special E-Alert from Sept. 17 announcing update tax interest area on aicpa.org.
Published on September 18, 2014
August 24, 2012 Tax E-Alert Guidance on FSA Certification Letters, Model Legislation for Independent State Tax Tribunals...
In this issue Guidance on FSA Certification Letters, Form 990 and Instructions, Model Legislation, Portability, New Form 706, Mobile Workforce Legislation Introduced , Help Your Clients Prepare for Life’s Most Important Moments, More Estate Tax Resources Available for Members, Tools for Proactive Planning for 2013, Cancellation of Debt Flowchart to Help
Published on August 27, 2012
March 25, 2011 Tax E-Alert Join a Tax Section Technical Resource Panel or Committee
This newsletter contains information regarding: FAQs on PTIN Registration Process, Carried Interest, Schedule UTP, Mailing Tax Returns to IRS Using a Private Delivery Service, Form 709 and Instructions, Practitioner Responsibilities Regarding Foreign Financial Accounts.
Published on February 28, 2012