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AICPA's New Statements on Standards for Tax Services: Assessing Tax Positions, Safeguarding Data, Handling Errors

Note: CLE credit is not offered on this program

Recording of a 110-minute CPE video webinar with Q&A

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Conducted on Monday, May 20, 2024

Recorded event now available

or call 1-800-926-7926

This webinar will provide CPAs preparing tax returns with an in-depth understanding of the new AICPA Statements for Standards on Tax Services (SSTSs). Our expert panel will discuss the most essential components of the latest standards, including the new definitions of tax services, the new requirements for tax return positions, and safeguarding taxpayer data. The panel will offer practical advice on applying these standards to tax return preparation.


The AICPA recently updated, revised, and expanded the SSTSs. The new standards are effective Jan. 1, 2024, and all AICPA members who provide tax services are subject to the standards. These standards outline the responsibilities of tax preparers to the public and were long-awaited. The prior standards were effective Jan. 31, 2010.

The Standards now provide requirements for Data Protection and guidance for the CPA’s Reliance on Tools (e.g., software and research materials). The Standards also add a Statement providing guidance and requirements when the CPA is Providing Tax Representation Services before a tax authority.

Also, the previous Standards, generally retained in their entirety, have been reorganized along the functional areas of tax practice: General requirements and guidance (including advice on tax positions), requirements and guidance when Providing Tax Compliance Services (including reporting of tax positions on reflected on returns), when Providing Tax Consulting Services, and when Providing Representation Services.

Listen as our panel of experts discusses the latest developments in tax services standards. Tax advisers and professionals preparing returns must thoroughly understand the new requirements of the latest SSTSs.



  1. New AICPA Statements on Standards for Tax Services
  2. Statement 1 - General Standards
  3. Statement 2 - Standards for Members Providing Tax Compliance Services
  4. Statement 3 - Standards for Members Providing Tax Consulting Services
  5. Statement 4 - Standards for Members Providing Tax Representation Services
  6. Implementing the latest standards


The panel will review these and other critical issues:

  • Assessing the "realistic possibility standard" when offering tax advice
  • Deciding if there is "reasonable basis" for a position when no written guidance exists
  • Handling the discovery of past errors under the new SSTSs
  • Defining reasonable efforts when safeguarding taxpayers' data
  • Best practices when using professional “tools” and when representing clients before a tax authority


Davis, Conrad
Conrad Davis, CPA


Mr. Davis is an experienced tax partner with a demonstrated history of working with closely held businesses in the...  |  Read More

Dellinger, Arthur
Arthur J. (Kip) Dellinger, Jr., CPA

Kallman + Logan & Company

Expertise in the areas of CPA tax practice regulatory discipline and malpractice matters. Mr....  |  Read More

Stromsem, William
Professor William Stromsem

Teaching Assistant Professor of Accountancy
George Washington University School of Business

Professor Stromsem is a teaching assistant professor of Accountancy at the George Washington University School of...  |  Read More

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