The paper traces the development of the accounting profession's own standards relating to tax practice. When appropriate, the nature and effect of government regulation on the profession's own standards are noted. It was determined that the accounting profession has been slow in developing standards for self-regulation in the area of tax practice. This may be related to two factors: (1) the existence of strong government regulation of tax practice, and (2) the diverse nature of the occupational groups engaged in tax practice.
Broden, Barry C. and Loeb, Stephen E.
"Professional ethics of CPAs in tax practice: An historical perspective,"
Accounting Historians Journal: Vol. 10
, Article 6.
Available at: https://egrove.olemiss.edu/aah_journal/vol10/iss2/6