Statements of Position



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This booklet represents a codification of the introductory statement and the eight Statements on Responsibilities in Tax Practice issued by the Tax Division of the AICPA. The Statements on Repsonibilities in Tax Practice began in 1964 and were last revised in 1975 to reflect changes in the Code of Professional Ethics. Since that time the Internal Revenue Code has been amended on many occasions with the addition of numerous taxes and penalties on tax preparers and/or clients' actions or lack thereof. The CPA is expected to be familiar with and comply with the preparer regulations, Treasury Ciruclar No. 230, the AICPA Rules of Conduct and related rulings or other interpretations.

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Tax accounting -- Standards -- United States; Tax consultants -- Professional ethics -- United States


Accounting | Taxation


Originally published by: American Institute of Certified Public Accountants; Copyright and permission to reprint held by: American Institute of Certified Public Accountants.

Statements on responsibilities in tax practice; Exposure draft (American Institute of Certified Public Accountants), 1986, Aug. 18



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