The AICPA® Tax Executive Committee (TEC), an AICPA standards setting committee designated to promulgate tax practice standards, issues the Statements of Standards for Tax Services (SSTSs). The General Standards Rule (AICPA, Professional Standards, ET secs. 1.300.001 and 2.300.001) and the Compliance With Standards Rule (AICPA, Professional Standards, ET secs. 1.310.001 and 2.310.001) of the AICPA Code of Professional Conduct require compliance with these standards.
Many state boards of accountancy also incorporate the SSTSs as part of their professional rules of conduct for CPAs.