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for information. Fifth, members are advised
SSTS Revision Task Force members
to refer any situations in which there may be
fraudulent or criminal taxpayer activity to legal
David J. Holets (chair), Crowe LLP, Indianapolis
counsel and withdraw from further representa-
tion. And sixth, members are expected to review Lea A. Fletcher, KPMG LLP, Charlotte, N.C.
documents or computations from an examina-
Nicholas M. Preusch, YHB CPAs & Consultants, Fredericksburg, Va.
tion for correctness, discussing the results with
Thomas J. Purcell III, Creighton University, Omaha, Neb.
the taxpayer.
Application of this standard will generally re- Heidi A. Ridgeway, Grant Thornton LLP, Chicago
quire little action for most members who already
Stephanie S. Saunders, Saunders & Saunders PC, Virginia Beach, Va.
are aware of and abide by Circular 230 and the
Gerard H. Schreiber Jr., Schreiber & Schreiber CPAs, Metairie, La.
AICPA Code. It is recommended that members
read through and familiarize themselves with the Norma J. Schrock, Ernst & Young LLP, Washington, D.C.
new standard, identify any parts of their practice
Joseph J. Tapajna, University of Notre Dame, Notre Dame, Ind.
to which the standard is relevant, and ensure
Christopher J. Wittich, Boyum Barenscheer PLLP, Bloomington, Minn.
current practice is in line with the new standard.
Henry J. Grzes (staff liaison), AICPA, Durham, N.C.
INVITATION TO COMMENT
One of the aims of the AICPA Code is to protect
the public interest. Paragraph .01 of “The Public
Interest” interpretation (ET §0.300.030) states:
“Members should accept the obligation to act in AICPA RESOURCES
a way that will serve the public interest, honor
Annual Tax Compliance Kit
the public trust, and demonstrate a commitment
to professionalism.” Members are expected to Engagement letters, organizers, checklists, and practice guides
provide quality services in a manner that demon- help you manage your tax season workflow and excel as a tax and
strates a level of professionalism consistent with financial planning adviser.
those goals.
The Tax Adviser and Tax Section
As part of the process to update the SSTSs,
the task force held extensive discussions around Subscribe to the award-winning magazine The Tax Adviser. AICPA
the importance of additional concepts with the Tax Section members receive a subscription in addition to access
potential to significantly impact the tax practice to a tax resource library, member-only newsletter, and four free
of the future. A resonating theme emerged in webcasts. The Tax Section is leading tax forward with the latest
many discussions related to quality management news, tools, webcasts, client support, and more. Learn more at
in tax, defined as a proactive, risk-based, scalable us.aicpa.org/tax-section. The current issue of The Tax Adviser and
approach to ensure that an individual firm pos- many other resources are available at thetaxadviser.com.
sesses the necessary competence to practice. Based
on the discussions, members agreed that quality
is a key market differentiator in their practices;
however, its implementation is inconsistent, and
the environment in which members operate
is dynamic.
Therefore, the AICPA is inviting members and this reason, the standards are being exposed for an
stakeholders to comment on the questions raised extended period through Dec. 31, 2022, to allow
in an Invitation to Comment. The task force and as many comments and questions as possible to
the TEC will consider all comments in determin- be addressed. Please send any comments and
ing the best approach to address quality within questions on the revisions to the SSTSs and the
the tax function. Invitation to Comment using our online form.
Alternatively, members may email their submis-
COMMENTS sion to SSTScomments@aicpa-cima.com. All
As this is the first major update to the SSTSs in comments received will be considered. Thank you
more than 10 years, the AICPA realizes many for your attention to this important change for tax
members will have questions and concerns. For practitioners. ■

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