What entity promulgates the standards included in the AICPA SSTS? 2. What authority...

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Accounting

What entity promulgates the standards included in the AICPA SSTS?
2. What authority does this entity have to enforce these rules?
3. Provide an overview of the key provisions. You do not need to provide detailed analysis of these
provisions.
4. How might these standards impact the tax practice of a CPA? Choose one specific standard to
explore. If there is a rule in Circular 230 that addresses this issue, how is the AICPA SSTS
standard similar or different from Circular 230? If Circular 230 does not address this SSTS
standard, why might this be the case?

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