The Statements of Standards on Tax Services (SSTS)governs

question 19

Multiple Choice

The Statements of Standards on Tax Services (SSTS) governs:

• A) CPAs engaged in federal tax practice only
• B) CPAs engaged in federal, state, or local tax practice
• C) Attorneys, actuaries, enrolled agents, and CPAs engaged in federal tax practice
• D) All registered tax return preparers, whether or not they are CPAs

---

Definitions:

Public Sector

Part of the economy composed of both public services and public enterprises owned, operated, or controlled by governmental entities.

Private Sector

The part of an economy that is owned and operated by private individuals and companies, rather than by the government, focusing on profit and innovation.

Grievance Procedure

A formalized sequence of steps to address and resolve complaints or disputes of employees, ensuring fairness and legal compliance.

Bargaining Unit

A collection of workers, united by common interests, who are represented in negotiations by a single labor union.