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Alternative Practice Structures: Proposed Revisions to the AICPA Code
Feb 20, 2026
1.6 MB
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FAQs for Statement on Standards for Tax Services No. 1, Tax Return Positions – Adequate Disclosure, Filing Returns and Reasonable Basis (prior to 1/1/2024)
Oct 08, 2025
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FAQs for Statement on Standards for Tax Services No. 4, Use of Estimates – Casualty Losses of Real and Personal Property (prior to 1/1/2024)
Oct 08, 2025
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Interpretations of Statement on Standards for Tax Services No. 1, Tax Return Positions (prior to 1/1/2024)
Oct 08, 2025
412 KB
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FAQs for Statement on Standards for Tax Services No. 7, Form and Content of Advice to Taxpayers – Communication and Documentation (prior to 1/1/2024)
Oct 08, 2025
Tax written on wooden blocks
FAQs for Statement on Standards for Tax Services No. 6, Knowledge of Error: Return Preparation and Administrative Proceedings – Errors on Return (prior to 1/1/2024)
Oct 08, 2025
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FAQs for Statement on Standards for Tax Services No. 2, Answers to Questions on Returns – Reasonable Effort and Omitting Answers to Questions (prior to 1/1/2024)
Oct 08, 2025
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Minutes of PEEC's Q3 2025 Open Meeting
Sep 23, 2025
3.9 MB
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Minutes of PEEC's Q2 2025 Open Meeting
Aug 07, 2025
630.3 KB
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Statements on Standards for Tax Services No. 1–7 (prior to 1/1/2024)
Jun 05, 2025
390.6 KB
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Minutes of PEEC's Q1 2025 Open Meeting
Apr 05, 2025
2.6 MB
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AICPA Professional Ethics Division seeks input on independence in alternative practice structures
Mar 10, 2025
1.3 MB

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