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The AICPA’s Tax Executive Committee (TEC) reviewed the updates to the AICPA Statements on Standards for Tax Services (SSTSs) as proposed by the SSTS Revision Task Force. On May 18, 2023, the TEC unanimously adopted them, effective January 1, 2024. Changes to the existing standards included the following:
Reorganization of the SSTSs by type of tax work performed
Promulgation of three new standards surrounding data protection, reliance on tools and the representation of tax clients before taxing authorities
View the revised AICPA Statements on Standards for Tax Services (SSTS) adopted by the Tax Executive Committee effective January 1, 2024, and a practice aid that traces the previous standards to the revised standards.
The AICPA’s Statements on Standards for Tax Services (SSTSs) are enforceable tax practice standards for members of the AICPA. Additional guidance is also found in the corresponding interpretations and frequently asked questions (FAQs). Access to the complete set of SSTSs and guidance are available in the AICPA Statements on Standards for Tax Services library.
Related resources
Proposed revisions to the tax standards (SSTS) — Access a resource hub that provides a copy of the combined SSTSs Exposure Draft and Invitation to Comment document, the objective of the SSTS updates, project timeline, answers to frequently asked questions, the proposed revisions as exposed to stakeholders and copies of comment letters in response to the exposure draft.