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he AICPA’s Statements on Standards for Tax Force to update the SSTSs. On Jan. 26, 2022, the
Services (SSTSs) are enforceable standards TEC voted to expose the standards to the AICPA
T that apply to all AICPA members providing membership, with comments due Dec. 31, 2022,
tax services. Certain states also incorporate the and an effective date of Jan. 1, 2024.
SSTSs as part of their professional rules of conduct The task force was composed of AICPA Tax
for CPAs. Section members representing diverse interests
The SSTSs, based on the AICPA Statements including small and sole practitioner tax firms,
on Responsibilities in Tax Practice (SRTPs) that the AICPA Private Companies Practice Section
were originally issued between 1964 and (PCPS), medium and large CPA firms, and aca-
1977, were first adopted by the AICPA demia (see the sidebar, “SSTS Revision Task Force
Tax Executive Committee (TEC) Members”). The task force held numerous meetings
in August 2000, and the most to identify and develop both updates to the current
recent significant updates to SSTSs and entirely new standards. As part of those
the SSTSs were made Jan. 1, efforts, the task force: About the
2010. In October 2018, the ■ Reorganized the SSTSs by type of tax work author
TEC approved formation performed; David J. Holets,
of an SSTS Revision Task ■ Reviewed and revised the existing SSTSs to
CPA, is chair of
reflect the current state of the profession and
the SSTS Revision
the emerging needs of today’s members; and Task Force and a
■ Promulgated three new standards not previously
partner and leader
addressed by the SSTSs regarding data protec-
of tax quality
tion, reliance on tools, and the representation of
control functions
tax clients before taxing authorities.
at Crowe LLP in
This article briefly summarizes the three new
Indianapolis.
standards and explores how they will apply to
all CPAs providing tax services. As chair of the
task force, the author encourages all members
to carefully consider these new standards and
provide their comments, both favorable and
unfavorable. Open discussion and consideration
of these standards is a vital component of the
self-regulation process that will drive the profes-
sion forward. Members may view and download
from the AICPA website a combined document
that includes revisions to the existing standards,
the three new standards, and an Invitation to
Comment on the subject of quality management
in tax.
This article is not an authoritative interpreta-
tion of the SSTSs but reflects the opinions of the
author. Members should use their professional
judgment in applying this discussion to their own
particular facts and circumstances.
IMAGE BY RZOZE19/GETTY IMAGES

Editor’s note: A version of this article first
appeared in the Tax Practice Responsibilities
column in the November 2022 issue of The
Tax Adviser.

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