Tax standards are the foundation for validating reputational integrity in the tax profession. The Statements on Standards for Tax Services (SSTS) are the …

The SSTSs and Interpretation No. 1-1, Realistic Possibility Standard, of SSTS No. 1, Tax Return Positions, superseded and replaced the SRTPs and their Interpretation No. 1-1, effective Oct. 31, 2000.

Jan 1, 2024 · View the revised AICPA Statements on Standards for Tax Services (SSTS) adopted by the Tax Executive Committee effective January 1, 2024.

Jun 19, 2023 · The Statements on Standards for Tax Services (SSTS) are the AICPA's enforceable tax practice standards and apply to all AICPA members providing tax services.

Local and state government employees must obtain individual certification in the specialty area (s) applicable to their work, and local governments must have at least one staff member who has taken …

Aug 1, 2023 · One revision to the SSTSs relates to tax positions. Prior to revision, SSTS No. 1, Tax Return Positions, was the only standard that addressed AICPA member responsibilities when …

Nov 16, 2023 · They also include three new standards on data protection (Section 1.3 of SSTS No. 1), reliance on tools (Section 1.4 of SSTS No. 1), and representation of clients before tax authorities …