SSTS No. 6, Knowledge of Error: Return Preparation and Administrative Proceedings – Errors on Return FAQs

June 27, 2016


The answers to these frequently asked questions (FAQs) are based on guidance developed by the SSTS Guidance Task Force in response to questions that were presented during the SSTS public exposure period and since that time in administering the SSTSs. These FAQs are not rules, regulations, or official statements of the Tax Executive Committee issued pursuant to its rule-making authority and, therefore are not authoritative guidance.

The SSTSs should be used in conjunction with these FAQs. The answers to these FAQs may not necessarily address the requirements of the Internal Revenue Service, other tax regulatory bodies, and State Boards of Accountancy. These bodies may have rules which differ from those of the AICPA. A member should always consult these other sources to insure compliance with all appropriate regulatory requirements.