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  • Organization Exempt From Income Tax Checklist 2010 Form ... - Aicpa - Aicpa

Get Organization Exempt From Income Tax Checklist 2010 Form ... - Aicpa - Aicpa

ORGANIZATION EXEMPT FROM INCOME TAX CHECKLIST 2010 ? FORM 990 Client Name and Number: Prepared by: Date: Reviewed by: Date: DONE N/A COMMENTS OR EXPLANATION 100) GENERAL INFORMATION 101) Consider:.

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The Statements on Standards for Tax Services (SSTSs) are the AICPA's enforceable tax practice standards and apply to all AICPA members providing tax services. This standard addresses a member's obligations when recommending tax return positions or preparing or signing tax returns filed with any taxing authority.

Reasonable Basis Reasonable basis is a relatively high standard of tax reporting that is significantly higher than not frivolous or not patently improper.

Governance. "Integrity, Accountability, Compliance, and Commitment" are the guiding principles we must follow in our personal life and our profession. Moral principles, personal virtues, values, and norms bind the conduct of practice of accountants, tax practitioners, and financial consultants.

Unless prohibited by statute or by rule, a member may use the taxpayer's estimates in the preparation of a tax return if it is not practical to obtain exact data and if the member determines that the estimates are reasonable based on the facts and circumstances known to the member.

This statement sets forth the applicable standards for members concerning the obligation to examine or verify certain supporting data or to consider information related to another taxpayer when preparing a taxpayer's tax return.

Statement on Standards for Tax Services (SSTS) No. 1, Tax Return Positions (AICPA, Professional Standards), provides that a member should not recommend a tax return position or take a position on a tax return that the member prepares unless that position satisfies applicable reporting and disclosure standards.

The AICPA's Statements on Standards for Tax Services (SSTSs) are enforceable tax practice standards for members of the AICPA. The SSTSs apply to all members regardless of the jurisdictions in which they practice and the types of taxes with respect to which they are providing services.

As noted previously, SSTS No. 1 requires a member to determine and comply with the required reporting and disclosure standards, if any, that are imposed by the applicable taxing authority with respect to recommending a tax return position or preparing or signing a tax return.

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© Copyright 1997-2025
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Form Packages
Adoption
Bankruptcy
Contractors
Divorce
Home Sales
Employment
Identity Theft
Incorporation
Landlord Tenant
Living Trust
Name Change
Personal Planning
Small Business
Wills & Estates
Packages A-Z
Form Categories
Affidavits
Bankruptcy
Bill of Sale
Corporate - LLC
Divorce
Employment
Identity Theft
Internet Technology
Landlord Tenant
Living Wills
Name Change
Power of Attorney
Real Estate
Small Estates
Wills
All Forms
Forms A-Z
Form Library
Customer Service
Terms of Service
DMCA Policy
About Us
Blog
Affiliates
Contact Us
Privacy Notice
Delete My Account
Site Map
All Forms
Search all Forms
Industries
Forms in Spanish
Localized Forms
Legal Guides
Real Estate Handbook
All Guides
Prepared for You
Notarize
Incorporation services
Our Customers
For Consumers
For Small Business
For Attorneys
Our Sites
US Legal Forms
USLegal
FormsPass
pdfFiller
signNow
airSlate workflows
DocHub
Instapage
Social Media
Call us now toll free:
1-877-389-0141
As seen in:
  • USA Today logo picture
  • CBC News logo picture
  • LA Times logo picture
  • The Washington Post logo picture
  • AP logo picture
  • Forbes logo picture
© Copyright 1997-2025
airSlate Legal Forms, Inc.
3720 Flowood Dr, Flowood, Mississippi 39232