For CPAs Solely Engaged in Professional Tax Practice,abiding by the Statements

question 21

Multiple Choice

For CPAs solely engaged in professional tax practice,abiding by the Statements of Standards on Tax Services (SSTS) is:

• A) Mandatory because it is the only set of professional conduct rules that applies to them
• B) Desirable, but not mandatory
• C) Mandatory, when acting as a tax return preparer, but not as a tax planner
• D) Mandatory, even if they do not represent taxpayers in IRS audits or administrative proceedings

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Definitions:

Original

Pertaining to something that is the first of its kind or unique in its context.

Mental Age

A measure of an individual's mental attainment based on the age at which it takes an average individual to reach that same level of attainment.

Chronological Age

The actual age of a person measured in years from the date of birth.

Mental Ability

The capacity to perform cognitive tasks, solve problems, and adapt to and learn from life's experiences.