Proposed revisions to the AICPA tax standards (SSTS)
To keep pace with the evolving tax profession, the updates to the AICPA’s Statements on Standards for Tax Services (SSTSs) will guide tax practitioners into the future and help them enhance their services and maintain their professional edge. Learn more about the goals, timeline, and FAQs for the proposed revisions.
Proposed revisions to the AICPA tax standards (SSTS)
To keep pace with the evolving tax profession, the updates to the AICPA’s Statements on Standards for Tax Services (SSTSs) will guide tax practitioners into the future and help them enhance their services and maintain their professional edge. Learn more about the goals, timeline, and FAQs for the proposed revisions.
Revised Statements on Standards for Tax Services (SSTS)
View the revised AICPA Statements on Standards for Tax Services (SSTS) adopted by the Tax Executive Committee effective January 1, 2024.
Revised Statements on Standards for Tax Services (SSTS)
View the revised AICPA Statements on Standards for Tax Services (SSTS) adopted by the Tax Executive Committee effective January 1, 2024.
Final edits on proposed changes to AICPA tax standards (SSTS)
View the final edits on the proposed revisions to the AICPA SSTSs from the Tax Executive Committee meeting held on April 25, 2023.
Final edits on proposed changes to AICPA tax standards (SSTS)
View the final edits on the proposed revisions to the AICPA SSTSs from the Tax Executive Committee meeting held on April 25, 2023.
Recommended edits on proposed changes to AICPA tax standards (SSTS)
The SSTS Task Force reviewed the feedback and comment letters received on the proposed revisions to the SSTSs and provided recommended changes to the exposure draft.
Recommended edits on proposed changes to AICPA tax standards (SSTS)
The SSTS Task Force reviewed the feedback and comment letters received on the proposed revisions to the SSTSs and provided recommended changes to the exposure draft.
Comments on the proposed revisions to the tax standards (SSTS)
Feedback and comment letters were received in response to the proposed revisions to the AICPA's Statements on Standards for Tax Services (SSTSs) that were issued on August 29, 2022.
Comments on the proposed revisions to the tax standards (SSTS)
Feedback and comment letters were received in response to the proposed revisions to the AICPA's Statements on Standards for Tax Services (SSTSs) that were issued on August 29, 2022.
Exposure Draft and Invitation to Comment
The combined Exposure Draft (ED) and Invitation to Comment (ITC) presents the findings and conclusions of the SSTS Revision Task Force as approved by the Tax Executive Committee (TEC). The document is divided into two sections: Part 1: ED and Part 2: ITC.
The ED presents changes the AICPA proposes to make to the SSTSs. Following consideration of comments received, the changes outlined in the ED, if adopted, are expected to be included in a revised SSTSs document to be approved no later than May 31, 2023, and effective Jan. 1, 2024.
The ITC is separate and independent from the ED and presents items for consideration that will require additional research and investigation regarding the concept of quality management in tax.
Exposure Draft and Invitation to Comment
The combined Exposure Draft (ED) and Invitation to Comment (ITC) presents the findings and conclusions of the SSTS Revision Task Force as approved by the Tax Executive Committee (TEC). The document is divided into two sections: Part 1: ED and Part 2: ITC.
The ED presents changes the AICPA proposes to make to the SSTSs. Following consideration of comments received, the changes outlined in the ED, if adopted, are expected to be included in a revised SSTSs document to be approved no later than May 31, 2023, and effective Jan. 1, 2024.
The ITC is separate and independent from the ED and presents items for consideration that will require additional research and investigation regarding the concept of quality management in tax.
Timeline
The following graphic demonstrates the anticipated timing of the SSTSs updates and the research and exploration period on quality management in tax.
Timeline
The following graphic demonstrates the anticipated timing of the SSTSs updates and the research and exploration period on quality management in tax.
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