All tax practitioners who prepare tax returns for a fee are subject to which of the following? I. IRS Circular 230 II. AICPA Code of Professional Conduct III. Statements on Standards for Tax Services IV. American Bar Association Code of Professional Conduct

All tax practitioners who prepare tax returns for a fee are subject to which of the following? I. IRS Circular 230 II. AICPA Code of Professional Conduct III. Statements on Standards for Tax Services IV. American Bar Association Code of Professional Conduct

SWFT Comprehensive Vol 2020

43rd Edition

ISBN:9780357391723

Author:Maloney

Publisher:Maloney

Chapter26: Tax Practice And Ethics

Section: Chapter Questions

Problem 2BCRQ

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Question

All tax practitioners who prepare tax returns for a fee are subject to which
of the following?
I. IRS Circular 230

II. AICPA Code of Professional Conduct

III. Statements on Standards for Tax Services

IV. American Bar Association Code of Professional Conduct

Only statement I is correct.
Statements I, II, and III are correct.
Statements II and III are correct. Statements II and IV are correct. Statements I, II, III, and IV are correct.

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