Professional standards are the bedrock for validating reputational integrity in any profession. For AICPA members who provide tax services, the Statements on Standards for Tax Services (SSTSs) are the enforceable tax ethical standards that CPAs abide by. The SSTSs comprises seven statements with corresponding interpretations and explanations.
Compliance with these professional standards aids in reinforcing CPAs’ ethical responsibilities and reaffirms the public’s awareness of the professionalism associated with CPAs as well as the AICPA.
Under a 1999 resolution of AICPA