CPA tax practitioners are subject to many different standards and ethics rules, including AICPA enforceable tax ethics, Circular 230, the Internal Revenue Code, state licensing boards and other regulatory agencies, professional associations and various other laws and regulations. This page provides guidance and information on tax ethics & professional standards for tax practice, as well as practice aids and resources to help members elevate their practices and maintain the highest ethical standards.
- New! Overview of the Federally Authorized Tax Practitioner — Client Privilege Under IRC Sec. 7525: Practice guide explaining the federally authorized tax practitioner—client privilege pursuant to section 7525, Confidentiality Privileges Related to Taxpayer Communications.
- New! Guidelines for Conflicts of Interest in the Performance of Federal Tax Services: Practice guide to assist CPA tax practitioners in identifying where possible conflicts arise and measures to minimize risk.
- New! Due Diligence in Tax Services: Practice guide delivering guidance as to what due diligence consists of in the context of tax services.
- Tax Practice Quality Control Guide : Practice guide outlining how the Statements on Standards for Tax Services affect the tax practice quality control systems for certified public accountants in public practice.
- Client Criminal Matters and the CPA: This practice guide provides practical insights concerning issues of which the CPA should be aware and procedures the CPA should follow in providing advice to a taxpayer if the CPA believes that the taxpayer may face possible exposure to allegations of fraud or other criminal misconduct.
- Report on Civil Tax Penalties: The Need for Reform: AICPA whitepaper outlining concerns about the current state of civil tax penalties and suggestions for improvement.