Tax E-Alerts
News you can use on tax regulations, court decisions, legislation, and practice management.
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Professional Standards and Ethics This section covers professional standards and ethics in tax practice, including external regulations and tax ethic issues and resources.
This section covers professional standards and ethics in tax practice, including external regulations and tax ethic issues and resources.
Standards That Apply to Tax Preparers
In preparing tax returns, keep in mind that you must satisfy all applicable standards - professional standards as well as those of the relevant taxing authority - regarding the levels of authority required to support entries on tax returns. Learn More>>
External Regulations and Information
CPAs are subject to ethics and practice standards and guidelines in addition to the AICPA Code of Professional Conduct and Treasury Circular 230. Learn More>>
Practice Guide on Accounting for Uncertain Tax Positions Under FIN 48
For years beginning after December 15, 2006, all GAAP-based financial statements must account for taxes in accordance with FIN 48, Accounting for Uncertain Tax Positions, including a required analysis of all tax positions at the beginning of the period or, for calendar-year-end businesses, as of January 1, 2007. Learn More>>
AICPA Powerpoint on FIN 48
This Powerpoint is designed to help practitioners comply with FIN 48, Accounting for Uncertainty in Income Taxes. Learn More>>