AICPA Professional Standards
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Publication Date
2009
Relational Format
pamphlet
Publisher
American Institute of Certified Public Accountants
Keywords
Tax accounting -- Standards -- United States; Tax consultants -- Professional ethics -- United States; Tax planning -- United States
Disciplines
Accounting | Taxation
Recommended Citation
American Institute of Certified Public Accountants. Tax Executive Committee, "Statements on standards for tax services" (2009). AICPA Professional Standards. 438.
https://egrove.olemiss.edu/aicpa_prof/438
Comments
Copyright and permission to reprint held by: American Institute of Certified Public Accountants
Statement on standards for tax services no. 1, tax return positions -- Statement on standards for tax services no. 2, answers to questions on returns -- Statement on standards for tax services no. 3, certain procedural aspects of preparing returns -- Statement on standards for tax services no. 4, use of estimates -- Statement on standards for tax services no. 5, departure from a position previously concluded in an administrative proceeding or court decision -- Statement on standards for tax services no. 6, knowledge of error: return preparation and administrative proceedings -- Statement on standards for tax services no. 7, form and content of advice to taxpayers