What are the standards of conduct for AICPA?

Additionally, all AICPA members are required to follow a rigorous Code of Professional Conduct which requires that they act with integrity, objectivity, due care, competence, fully disclose any conflicts of interest (and obtain client consent if a conflict exists), maintain client confidentiality, disclose to the ...

What are the statements on tax standards for AICPA?

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. These interpretations provide guidance on reporting and disclosure and tax planning.

What is the statement on standards for tax services no 1?

The AICPA Statement on Standards for Tax Services No. 1 states that a tax professional should comply with the standards, if any, imposed by the applicable tax authority for recommending a tax position, or preparing or signing a tax return.

What are the AICPA statements on auditing standards?

Statements on Auditing Standards (SASs) are applicable to the preparation and issuance of audit reports for nonissuers (that is, entities who are not issuers as defined by the Sarbanes-Oxley Act, and entities whose audits are not required to be conducted ing to the PCAOB standards).

What is the general ledger in AICPA?

The general ledger, which is commonly referred to as the GL , is where all accounting transactions are stored. A general ledger employs double-entry bookkeeping, which means that each transaction must impact 2 accounts and the debits and credits must equal.

Who issues the statements on standards of tax services?

AICPA's Statements on Standards for Tax Services (SSTSs) are enforceable tax practice standards for members of the AICPA. These standards 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.

Get AICPA GL.98.320 2022-2024

Q: Who issues the statements on standards of tax services?

AICPA&#039;s Statements on Standards for Tax Services (SSTSs) are enforceable tax practice standards for members of the AICPA. These standards 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.

Render Request Please print using blue or black ink. 1 Instructions Complete all sections of this form to terminate participation in the Group Variable Universal Life Insurance program. Sign and date the form and send it to the address above. You may send it by fax to 1-800-242-7248. You may call toll free 1-800-223-7473 with any questions, Monday - Friday, 8:30 a.m. - 6:00 p.m., Eastern time. 2 Participant Information First name of participant MI Last name Street Apt. City.

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