AICPA Comments on IRS Proposed Regulations Related to Professional Tax Practice and Regulation of Tax Return Preparers

October 7, 2010

The American Institute of Certified Public Accountants has provided comments to the Internal Revenue Service on proposed amendments to Circular 230 about issues related to professional tax practice and regulation of tax return preparers.  Circular 230 outlines the rules governing practice before the IRS.


The AICPA reiterated previous comments urging the IRS to exempt non-signing preparers from proposed testing and continuing education requirements and again urged the IRS to delay implementation of an exam. 


The AICPA encouraged the IRS to adopt a more flexible approach for approval of tax continuing education programs as opposed to the proposed regime that would generally require approval by the IRS of all continuing education programs and providers.


Read the AICPA’s cover letter or comment letter.