Feedback and comment letters were received in response to the proposed revisions to the AICPA’s Statements on Standards for Tax Services (SSTSs) that were issued on August 29, 2022. This combined document included both the exposure draft (ED), which contained the proposed revisions to the SSTSs along with an invitation to comment (ITC) on the subject of quality management in tax. The combined document contained a series of questions related to both subjects. The comments reflect the responses to these questions and other thoughts from the respondents.
Thirty comment letters were received from both AICPA members and non-members, public accounting firms and other outside stakeholders including individual state CPA societies. The public comment period ended on December 31, 2022.
The names of the organizations responding to the comment letter request are listed, unless the respondent advised that they were commenting as an individual member.
Related resources
Tax Standards (SSTS) Exposure Draft and Invitation to Comment — Access the combined SSTSs Exposure Draft and Invitation to Comment. The comment period ended on Dec. 31, 2022.
Recommended edits on proposed changes to AICPA tax standards (SSTS) — View the recommended edits to the proposed revisions to the AICPA’s Statements on Standards for Tax Services (SSTS) resulting from the comment letters received.
Proposed revisions to the tax standards (SSTS) — Access a resource hub that provides the objective of the SSTS updates, project timeline and answers to frequently asked questions (FAQs).