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2011 Regulation 4 Text Update - This first page gives a...

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This first page gives a listing of the corrected lecture text pages that follow. Print these corrected pages and insert in the lecture text. REGULATION Date Added Lecture Page Number Description 04/18/2011 R-4 59 Delete text 04/18/2011 R-4 81 Delete text; Change text
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Becker Professional Education | CPA Exam Review Regulation 4 © 2010 DeVry/Becker Educational Development Corp. All rights reserved. R4- 59 III. AICPA STATEMENTS ON STANDARDS FOR TAX SERVICES The AICPA's Tax Executive Committee published the eight Statements on Standards for Tax Services ("SSTSs") in August 2000 and revised them with an effective date of January 1, 2010 (the revised SSTSs combine the original Statement number 6 and Statement number 7 and renumber as Statement number 7 the previous Statement number 8). The SSTSs set forth the ethical tax practice standards for members of the AICPA, and the AICPA will enforce these SSTSs as part of the AICPA's Code of Professional Conduct Rule 201, General Standards, and Rule 202, Compliance With Standards. AICPA members are expected to comply with the SSTSs. Although other tax practice standards (such as Circular 230 and the penalty provisions of the Internal Revenue Code) are in effect, those standards are limited in that (i) Circular 230 does not
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