Tax services standards.
permit holder who prepares a tax return, signs a tax return, or recommends a
tax return position for a client, employer, or other third-party recipient of
tax services shall comply with the applicable standards for tax services
defined in paragraph (B) of this rule.
Tax services standards are defined as
"Statements on Standards for Tax Services" issued by the "American Institute of
Certified Public Accountants" and published on its website (www.aicpa.org).
Five Year Review (FYR) Dates:
Effective Dates: 2/10/11, 4/28/16