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- Study guides, Class notes & Summaries
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solution manual for federal tax research12th edition
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April 2026
2025/2026
The Statements on Standards for Tax Services, or SSTS, are a series of statements, issued by the
AICPA, as to what constitutes appropriate standards for tax practice. The statements also delineate a member‘s responsibility to clients, the public, and the profession.
The stated objectives of the statements are as follows:
SSTS No. 1: Tax Return Positions. This statement sets forth the applicable standards for members when recommending tax return positions, or preparing or signing tax returns...
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