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Knowledge Of Error : Administrative Proceedings; Statements On Responsibilities In Tax Practice 07, American Institute Of Certified Public Accountants. Federal Taxation Division
Knowledge Of Error : Administrative Proceedings; Statements On Responsibilities In Tax Practice 07, American Institute Of Certified Public Accountants. Federal Taxation Division
AICPA Professional Standards
No abstract provided.
Advice To Clients; Statements On Responsibilities In Tax Practice 08, American Institute Of Certified Public Accountants. Federal Taxation Division
Advice To Clients; Statements On Responsibilities In Tax Practice 08, American Institute Of Certified Public Accountants. Federal Taxation Division
AICPA Professional Standards
No abstract provided.
Knowledge Of Error : Return Preparation; Statements On Responsibilities In Tax Practice 06, American Institute Of Certified Public Accountants. Federal Taxation Division
Knowledge Of Error : Return Preparation; Statements On Responsibilities In Tax Practice 06, American Institute Of Certified Public Accountants. Federal Taxation Division
AICPA Professional Standards
No abstract provided.
Use Of Estimates; Statements On Responsibilities In Tax Practice 05, American Institute Of Certified Public Accountants. Federal Taxation Division
Use Of Estimates; Statements On Responsibilities In Tax Practice 05, American Institute Of Certified Public Accountants. Federal Taxation Division
AICPA Professional Standards
No abstract provided.
Proposed Statement On Responsibilities In Tax Practice, Entitled : Use Of Estimates;Use Of Estimates; Exposure Draft (American Institute Of Certified Public Accountants), 1968, Jan. 17, American Institute Of Certified Public Accountants. Committee On Federal Taxation
Proposed Statement On Responsibilities In Tax Practice, Entitled : Use Of Estimates;Use Of Estimates; Exposure Draft (American Institute Of Certified Public Accountants), 1968, Jan. 17, American Institute Of Certified Public Accountants. Committee On Federal Taxation
Exposure Drafts, Comment Letters, and Statements of Position
This Statement considers the responsibility of a certified public accountant in connection with the use of estimates in the preparation of a Federal tax return which he signs as preparer. A certified public accountant may prepare tax returns involving the use of estimates if either such use is generally acceptable or, under the circumstances, it is impracticable to obtain adequate actual data. When estimates are used, they should be presented in such a manner as to avoid the implication of greater accuracy than exists. The CPA should satisfy himself that estimated amounts are reasonable under the circumstances.