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24 July, 23:43

CPAs must follow the rules of Circular 230. In addition, CPAs in tax practice are subject to two other sets of ethical rules. Give the name and the issuer of both these sets of rules.

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  1. 24 July, 23:56
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    The Treasury Department issues Circular 230 which refers to all those who work before the IRS.

    In accordance to Circular 230, CPAs are required to follow the AICPA Code of Professional Conduct and Statements on Tax Services Requirements. CPAs should also comply with the rules of the relevant state accounting board (s).
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