Exposure Drafts, Comment Letters, and Statements of Position
Files
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Description
1. PROPOSED STATEMENT ON STANDARDS FOR TAX SERVICES NO. 1, Tax Return Positions; 2. PROPOSED INTERPRETATION NO. 1-1, "Realistic Possibility Standard" D PROPOSED STATEMENT ON STANDARDS FOR TAX SERVICES NO. 2, Answers to Questions on Returns; 3. PROPOSED STATEMENT ON STANDARDS FOR TAX SERVICES NO. 3, Certain Procedural Aspects of Preparing Returns; 4. PROPOSED STATEMENT ON STANDARDS FOR TAX SERVICES NO. 4, Use of Estimates; 5. PROPOSED STATEMENT ON STANDARDS FOR TAX SERVICES NO. 5, Departure From a Position Previously Concluded in an Administrative Proceeding or Court Decision; 6. PROPOSED STATEMENT ON STANDARDS FOR TAX SERVICES NO. 6, Knowledge of Error: Return Preparation; 8. PROPOSED STATEMENT ON STANDARDS FOR TAX SERVICES NO. 7, Knowledge of Error: Administrative Proceedings; 9. PROPOSED STATEMENT ON STANDARDS FOR TAX SERVICES NO. 8, Form and Content of Advice to Taxpayers.
Publication Date
2000
Relational Format
Book
Keywords
Tax return preparation industry -- Standards -- United States; Accountants -- Professional ethics -- Standards -- United States
Disciplines
Accounting | Taxation
Recommended Citation
American Institute of Certified Public Accountants. Tax Executive Committee, "Proposed statements on standards for tax services and interpretation;Standards for tax services and interpretation; Exposure draft (American Institute of Certified Public Accountants), 2000, Apr. 18" (2000). Exposure Drafts, Comment Letters, and Statements of Position. 274.
https://egrove.olemiss.edu/aicpa_sop/274
Comments
Originally published by: American Institute of Certified Public Accountants; Copyright and permission to reprint held by: American Institute of Certified Public Accountants.