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Professional Liabilities for Tax return preparers

Dear All

I am preparing a short summary of all the professional liability of the tax return preparares , i have assembled the follwoing data :

1- IRS circular 230 . 2- IRS Small business Act for Tax preparares 2007 3- AICPA code of ethics, and proffesiaonal conduct . 4- AICPA Statement of Tax Standards SSTS 1- 9 5- Security exachange Acts - SCE 133, SEC 134 6- SOX Act 2002 .

If anybody have anymore information about more acts or rules, i will be happy

========================================= MODERATOR'S COMMENT: For those who participate in volunteer tax preparation work such as VITA and AARP/TaxAide, there's the Volunteer Protection Act of 1997

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Reply to
Adam
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1997
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According to the mandatory ethics classes I keep taking as a CPA, the AICPA can only discipline AICPA members.

-Crystal

Reply to
bayoucitybc

Yes. But often State Societies adopt the language in, or otherwise cite, the AICPA on their rules.

SOX 2002? Was it that long ago?

Oh well, it'll mostly be gone in 5-6 years or so when we all fall under IFRS.

Reply to
Paul Thomas, CPA

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