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:

Physical Exercise

Any bodily activity that enhances or maintains physical fitness and overall health and wellness.

Midlife Transition

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Reappraisal

The cognitive process of changing one's emotional response by altering the meaning of the emotion-eliciting situation.

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