Statements of Position

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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.

ISBN

ed00-04-18t

Publication Date

2000

Relational Format

Book

Keywords

Tax return preparation industry -- Standards -- United States; Accountants -- Professional ethics -- Standards -- United States

Disciplines

Accounting | Taxation

Comments

Originally published by: American Institute of Certified Public Accountants; Copyright and permission to reprint held by: American Institute of Certified Public Accountants; Exposure draft (American Institute of Certified Public Accountants), 2000, Apr. 18

Proposed statements on standards for tax services and interpretation;Standards for tax services and interpretation

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