Statements on Standards for Tax Services (SSTS)
Tax standards are the foundation for validating reputational integrity in the tax profession. The Statements on Standards for Tax Services (SSTS) are the enforceable tax practice standards for members of the AICPA.
On May 18, 2023, the AICPA Tax Executive Committee unanimously adopted the SSTS, effective January 1, 2024. Changes to the existing standards included reorganization of the SSTSs by type of tax work performed and the promulgation of three new standards surrounding data protection, reliance on tools and the representation of tax clients before taxing authorities.